企业合并成本

这些冲突引起企业合并成本的增加和最终裁决的不确定。

THE FINAL GUT Such conflicts increase the merger cost and bring about uncertain outcomes to the companies that intend to merge .

通过多次交换交易分步实现的企业合并，合并成本为每一单项交易成本之和。

For a business combination realized by two or more transactions of exchange , the combination costs shall be the summation of the costs of all separate transactions .

很多公司与国际企业合并，在劳工成本低廉的国家开设工厂。

Many firms have merged into international corporations with production facilities in parts of the world where costs are lower .

购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。

All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination .