公允价格 meaning in English
fair price
Examples
- Under a purchase , the deal is considered as an acquisition of one company by another , the acquirer records the net assets acquired at the fair value on the market
企业并购取得目标企业的资产和负债按照其公允价值，即资产评估价值记录；若并购成交价格超过所确认的被并购企业净资产公允价格，其超过部分作为商誉。