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超额成本
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子公司投资账面价值超过成本额
excess of book value over cost of investment in subsidiary
子公司股权成本超过账面价值额
excess of cost over book value of interest in subsidiary
子公司股权账面价值超过成本额
excess of book value of interest in subsidiary over cost
证券成本超过市价额
excess of cost of securities over market value
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