收購成本
acquisition cost
在扣除酬庸、折扣、或結算成本後，但未扣除任何交易稅前的購買另一公司或財產之成本。而在投資方面，意指購買價格加上交易佣金後的成本。
The fixed and variable costs of acquiring new business, including commissions and similar distribution costs, and costs of accepting, issuing and initially recording policies