absolute priority rule 絕對優先權條款 The idea that creditors claims take precedence over shareholders claims in the ev
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.
4.編制財務報表時，被性質相近的賬戶合并的賬戶，報表使用者無法自報表上知悉明細。又稱為吸收賬戶（absorption account）或從屬賬戶（adjunct acount）
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.