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Home > english-chinese > "pooling of interests method" in Chinese

Chinese translation for "pooling of interests method"

权益联营法
权益入股法


Related Translations:
tissue pool:  组织池
cash pool:  现金池现金公库
pool system:  合伙经营方式联营制
dissolvedgas pool:  溶解气油藏
productive pool:  产油油藏
swim pool:  游泳池。
pool reactor:  游泳池式反应堆
segregation pool:  离析池
pool stage:  渠化状态
pool malebo:  马莱博湖
Example Sentences:
1.D . why the pooling of interest method is n ' t popular in china
四是介绍了中国采用权益联营法的难点及障碍。
2.C . the difference in the purchase method and the pooling of interest method
三是介绍了购买法与权益联营法的区别及二者的优劣分析。
3.The fourth part analyses the tax policy for other patterns of enterprise merger , putting the stress on pooling of interests method
第四部分分析其他形式企业合并的税收政策,其中对权益结合法做了重点论述。
4.There are three kinds of accounting methods for business combinations , which are the purchase method , the pooling of interests method and the fresh - start method
合并的会计方法有购买法、权益集合法和重新开始法三种。
5.The methodology applicable in the making of the consolidated financial stat ement includes the purchase method , the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method
企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法;期末合并会计报表的方法有全部合并法、比例合并法。
6.Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method . and then we used the theory of recognition and measurement , assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin "
第四部分是全文的重点,应用资产定价理论、确认和计量理论、公允价值理论等对合并会计的核心问题? ? “合并价差”的各个组成部分进行了实质分析,并且从理论上提出了相应的会计处理方法,同时也考虑了理论方法在实务应用中的可操作性。
7.After that , nine listed companies such as xinchao industry , huaguang china company , double stars , etc declared business combination by stock exchange with other nine unlisted companies in succession . in january , 2004 , tcl group made use of identification as parent company to merger its subsidiary , thus achieved its repurchase & recombination ipo ( initial public offerings ) . these business combinations by stock exchange all make use of the pooling of interests method , which represents their accordant fancy to this method
之后,新潮实业,华光陶瓷,青岛双星等9家上市公司陆续宣布与另外9家非上市公司换股合并, 2004年1月, tcl集团利用控股母公司身份吸收合并其上市子公司从而实现“回整上市” ,这些换股合并一律采用了权益结合法,表现出对权益结合法的一致偏好。
8.The relevant review of home and aboard literature indicates in present circles there is no clear answer on the application range of the purchase method and the pooling of interest method , especially no agreement on the property of business combination , that is , whether changing shares ’ consolidation has only the property of pooling of interest or it has two properties of purchase and pooling of interest
而从法律意义上看,企业产权的联合过程并非建立在持续经营假设基础上,而是一个新企业的开始,因此以账面价值为基础的现行权益结合法未能反映产权合并的法律事实,将其修正为公允价值基础更具有合理性。
9.To one ’ s surprise , with the issuance of 141 standards by fasb , it is a trend to cancel the pooling of interest method . from the dispute between these two methods , the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results
本文分别从现代产权理论和法律意义两个视角分析换股合并的经济实质和权益结合法的计价基础问题,指出对于换股合并应当采用以参与合并企业可辨认净资产公允价值为基础的权益结合法。
10.The thesis contains five parts , the first part is foreword , it chiefly has researched the cause and form of business combination , the production , development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods , it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill , it introduces , reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory , it has researched combination scope , combination theories , three combination theories are respectively introduced and evaluated , and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china , it provide a piece of advice for building chinese combined financial statement standard
本文共分为五部分,第一部分为概述,主要研究了企业合并的原因和形式、合并会计报表是怎样产生和发展的、合并会计报表的特点;第二部分为企业合并会计处理方法,主要研究了购买法和权益结合法。先叙述了两者的各自定义和主要特点以及权益结合法适用的条件,然后对两者进行了比较和评价;第三部分合并商誉的处理,本部分对合并商誉和负商誉的各自定义和会计处理方法进行了介绍和评论;第四部分为合并会计报表理论探讨,对合并范围、合并理论进行了研究,分别介绍了三种合并理论,并对它们进行了比较、评价与选择,最后研究了合并会计报表的局限性;第五部分为我国合并会计报表的研究,对我国合并会计报表准则的建立提出了一些原则性的意见。
Similar Words:
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