acquired assets meaning in Chinese

被收购资产
既得资产

Investing is the use of capital to acquire assets such as buildings and equipment
投资活动与投资购建资产例如建筑物和装备相关。
Article 42 an asset acquired through exchange of another asset other than cash or assumption of liabilities shall be recorded at the price of the asset paid , or the present value of the liabilities assumed , and the market value of the acquired asset , whichever is clearer or lower
第42条资产之取得以现金以外之其他资产或承担负债交换者，应以所付资产之成本或承担负债之现值与取得资产之时价，以其较为明确或较低者入帐。