Each identifiable asset and liability is measured at its acquisition-date fair value.

每一项可辨认资产和负债以其收购日的公允价值进行计量。

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The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill.

买家将其购买的可确认资产以公平市价记录，支付的所有剩余金额全部借记到名为商誉的资产账户。

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