| 1. | Income approach to fair market value
求得市场公平价格的收益法 |
| 2. | Market approach to fair market value
求得公平市场价值的市场法 |
| 3. | Cost approach to fair market value
求得公平市场价值的成本法 |
| 4. | Fair market value transactions
公允市值交易 |
| 5. | What happens if the fair market value of the assets of an acquired company is less than the purchase price of the company
如果被收购公司的公平市价低于对该公司的收购价格，会出现什么情况？ |
| 6. | Total value for customs : enter the selling price or fair market value even if not sold or for resale of your shipment contents
海关总申报值：请填写货品的售价或一般市场价值不论货品是否需要售出或转售。 |
| 7. | There are various value definitions , such as book value , market value , fair market value , internal value , liquidating value
公司价值存在着账面价值、市场价值、公允市场价值、内在价值、清算价值等不同形式的价值定义。 |
| 8. | Total value for customs : enter the selling price or fair market value even if not sold or for resale of your shipment contents . it must agree with the number on your commercial invoice
海关申报总值：填写物品的销售价格或合理的市场价格即使为非卖品或无零售价，所填写的金额必须与商业发票上的金额相符合。 |
| 9. | A stock option gives the holder the right to purchase shares of company stock at a set price . in most cases , the purchase price is the fair market value of the stock on the date the option is granted
这一固定价格又叫“行权价” ，一般等于或略高于授予股票期权之时本公司的股票市价；与此相对应，购买期权项下本公司股票的行为即称为行权。 |
| 10. | No goodwill results from the combination , the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition , because the target ' s original accounting costs , less accumulated depreciation , usually are significantly lower than the current fair market value of the target ' s assets , similarly , for subsequent periods , pooling allows the purchaser to avoid depreciating , or reducing from reported income , the full value of the acquired company , and thus to report higher earnings than would be yielded by the purchase method
同时，由于企业并购不是购买行为，没有购买价格，也就不存在购买成本超过净资产公允价值的差额，即商誉。由于目标公司的账面原值减去折旧后的差额通常低于市场价值，因此采用权益联营法会使企业在并购后反映较多的收益这是因为在以后期间，由于采用权益联营法的资产价值低于购买法下的资产价值，这就造成其折旧摊销费武汉理工大学硕士学位论文用低于采用购买法的各项摊销费用，因此采用权益联营法的收益将高于采用购买法下的收益。 |
