Chinese translation for "合并价差"

cost-book value differentials
include: goodwill (negative goodwill)

Related Translations:

国家合并:  merger of states

使合并:  merge

合并诉讼:  actio mixtaamalgamated actionconcomitant actionconsolidation of actions

合并上诉:  consolidated appeal

合并审判:  joint trial

合并作用:  amalgamation

合并库存:  aggregate inventory

交叉合并:  crisscross merge

误差合并:  pooling of error

合并打印:  print merge

Example Sentences:

	1.	The issues of equity investment difference and consolidated difference 股权投资差额与合并价差相关问题辨析
	2.	The fifth section mainly discusses how to deal with the consolidation difference 第五部分主要论述了合并价差的处理。
	3.	The comparison between china and the west on the price margin from amalgamation in the accounting operation 对合并价差会计处理的中西方比较
	4.	In view of the " consolidation difference " occurred on the consolidated statement , analyzes the difference of interest investment , consolidation difference and goodwill in detail 针对合并会计报表中“合并价差”的列示，详细分析了股权投资差额、合并价差、合并商誉的实质构成及其三者的关系。
	5.	In the last section , considering the status of accounting regulations for business combinations in china , we made some suggests on the accounting standards in this field in china 第五部分针对我国企业合并会计规范的现状，着重讨论了会计处理方法的选择和合并价差的处理问题，对我国相关合并准则的制定提出了一些建议。
	6.	The field of business combinations contains many accounting problems , and this paper paid more attention on the " consolidated price margin " , which was thought as the core accounting problem of this field 企业合并涉及的会计问题众多，本文认为其核心问题是“合并价差”的处理问题，这也是本文讨论的重点。全文共分5个部分。
	7.	By investigating and referring , the paper focuses on the following three problems : the selection of the consolidation theory , the elimination of the impairment and the disposal consolidation difference 通过实地调研和查阅资料，笔者将我国合并理论的选择、内部交易存货和固定资产减值准备的抵销和合并价差的处理三个问题作为本文的研究对象。
	8.	In our consolidated financial statements , the consolidation difference is too obscure and is not amortized . the above means is not correct . so , the author thinks we should reconsider the content of the consolidation financial statements and amortize the consolidation difference 由于我国合并会计报表中合并价差的定义不明确而且没有对合并价差进行摊销，在参照国际惯例的基础上，笔者认为应重新界定合并价差的内容并对其进行摊销。
	9.	The third part discusses several accounting problems of asset reorganization . it includes merger and acquisition ' s accounting process , purchasing date determination and profit determination after purchasing date , goodwill determination in merger , price difference in merger of controlling interests , the use of push - down accounting , the several accounting problems of asset divestiture , the several accounting problems of asset exchange and fair value in asset reorganization 其中涉及了企业购并会计处理方法的选择、关于购买日的确定及购买日留存利润的确定、关于购并中商誉的确定、关于控股合并下合并价差的规定、关于购并中下推会计的运用、关于资产剥离相关会计问题分析、资产置换的若干会计问题分析、关于资产重组中的公允价值等八个相关会计问题。
	10.	The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets . as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill , while for goodwill - purchased , it may be reference only , we should adopted un - direct approach to recognize . the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method . , 2商誉的确认、再确认与计量： u ）对我国而言，以控股合并方式下形成的外购商誉在合并报表中的处理应遵循国际惯例，取消合并价差项目； （ 2 ）从资产的确认标准以及会计原则等多个角度来看，确认自创商誉非常必要； （ ）商誉在初始确认后，应对购买商誉进行摊销的同时，并进行商誉的减损评价，使减损评价起到“修正”摊销的作用： （ 4 ）直接计量法与间接计量法是计量商誉的两种方法，现阶段只能是计量的科学性让位于计量的难易程度，采用间接法计量商誉； （ 5 ）随着近年来自创商誉入账的呼声日益高涨，若要将自创商誉入账，显然只能采用直接计量法计量其价值，而对外购商誉，可以先以直接计量法的计算结果作为重要参考，然后再用间接计量法计算的结果对商誉登记入账。

Similar Words：

"合并技能成为了高等" Chinese translation, "合并计算" Chinese translation, "合并计算；合计；总和" Chinese translation, "合并记帐" Chinese translation, "合并继承层次" Chinese translation, "合并检控" Chinese translation, "合并键" Chinese translation, "合并交换法" Chinese translation, "合并交换分类" Chinese translation, "合并阶次" Chinese translation