权益结合法的英文

• pooling of interest method

• "权益"英文翻译    rights and interests; legal ...
• "结合"英文翻译    combine; unite; integrate; l ...
• "法"英文翻译    law
• "结合法" 英文翻译 :    combined techniques
• "合法权益" 英文翻译 :    lawful benefit; lawful right and interests; legitimate interest; legitimate rights and interests; the lawful rights and interests
• "权益集合法" 英文翻译 :    pooling of interest
• "保护合法权益" 英文翻译 :    protect legitimate rights and interests
• "合法可得权益" 英文翻译 :    legitimate expectation
• "其他合法权益" 英文翻译 :    other lawful right
• "维护合法权益" 英文翻译 :    safeguard lawful rights and interests
• "机械结合法" 英文翻译 :    mechanical bonding
• "结合法兰" 英文翻译 :    companion flange
• "近邻结合法" 英文翻译 :    neighbor-joining
• "扩散结合法" 英文翻译 :    diffusion bonding
• "犁植结合法" 英文翻译 :    plough-planting system
• "邻近结合法" 英文翻译 :    neighbor-joining
• "偶氮结合法" 英文翻译 :    azocoupling method
• "染料结合法" 英文翻译 :    dye binding method; dye-combining method
• "纤维结合法" 英文翻译 :    bonding of fibrous material
• "针刺结合法" 英文翻译 :    needle bonding
• "关于服务品牌权益结构的探索性研究" 英文翻译 :    an exploratory study on the frame of service brand equity
• "双抗体结合法" 英文翻译 :    double-antibody-sandwich
• "钨铜烧结合法" 英文翻译 :    elkonite
• "合法经营的权益" 英文翻译 :    the lawful operations and legitimate rights and interests
• "劳动者的合法权益" 英文翻译 :    lawful rights and interests of laborer

• 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。
• According to the financial index , like profit , of contemporary period and next periods , pooling method is superior to purchase method
  从鲁西化工合并当期和以后各期的利润等财务指标来看权益结合法比购买法有优势。
• This paper suggests that what china should choose is a kind of binary structures that allowing purchase method and the pooling of
  我们建议我国应当选择的是允许购买法与权益结合法并存并对权益结合法的适用范围实施严格限制的二元格局。
• There are purchase method , pooling method and fresh - start method in accounting methods dealing with acquisition by exchange of stock , whereas fresh - start method has not been in use
  换股合并会计处理法有购买法，权益结合法和重新开始法三种，重新开始法在实际当中还没有得到应用。
• With the appearance of multiplication of business combination and its ways , the criterion of combination accounting method , especially accounting method of changing shares ’ consolidation , has become the public focus
  当前,对于企业合并会计方法的争论主要是围绕换股合并和权益结合法问题展开的。
• The economic essence of acquisition by exchange of stock and the uncertainty of a reasonable fair price in our capital market which hinders the usage of purchase method means acquisition by exchange of stock is appropriate choice
  换股合并的经济实质以及我国资本市场公允价值难以合理确定限制了购买法的优势的现状表明换股合并采用权益结合法是适宜的。
• 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。
• The international accounting standards board ’ s negative attitude to this method and the chinese listed companies ’ unanimous preference to it as well as china securities regulatory commission ’ s attitude of acquiescence beyond system to it forms a sharp contrast . therefore constructing a business combination accounting system which meets chinese practice and setting a high quality business combination accounting rule basing on it to regulate and instruct practical business management are important topics in combination accounting
  国际上影响较大的准则制订机构对权益结合法的否定态度,与我国上市公司对权益结合法的一致偏好以及我国证监会等对权益结合法“制度之外的默许”的态度形成了鲜明的对照,因此构建符合我国实际的企业合并会计理论体系,并在此基础上制定高质量的企业合并会计准则来规范指导实务处理是合并会计的一个重要课题。
• 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。
• 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。