把收购成本归入资产和债务的英文

allocating the cost of acquisition to assets and liabilities

• 把:    grip; handle
• 收购:    purchase; buy
• 成本:    prime cost; cost; ...
• 归入:    classify; include
• 资产:    property; means
• 和:    mix; blend
• 债务:    debt; liabilities; ...