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2014年FECT综合考试备考素材(5)


时间:2014-04-18 来源:金融英语考试网 浏览次数:231  【华夏培训网:中国教育培训第一门户

absolute priority rule 绝对优先权条款 The idea that creditors claims take precedence over shareholders claims in the ev

absolute priority rule
 绝对优先权条款
 The idea that creditors‘ claims take precedence over shareholders‘ claims in the event of a liquidation or reorganization. shareholders are compensated only after debtors have been fully paid off.
 
Absorbed
 吸收 
 1.公司将成本以费用形态自行吸纳,而不转嫁给消费者。
2.被购并者所收购的公司。
3.和产品生产无直接从属关系的间接制造成本。
4.编制财务报表时,被性质相近的账户合并的账户,报表使用者无法自报表上知悉明细。又称为吸收账户(absorption account)或从属账户(adjunct acount)
5.指新发行的证券已由承销商销售完毕。
6.Treated as an expense, rather than passing the cost on to customers.
7. A business that is merged into an another company due to acquisition.
8.In the equities market, the process of trading securities without affecting the market price. 






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