权益联营的英文

• pooling of interest

• "权益"英文翻译    rights and interests; legal ...
• "联营"英文翻译    joint operation
• "权益联营法" 英文翻译 :    pooling of interests method
• "权益联营方针" 英文翻译 :    pooling of interest concept
• "权益联营合并" 英文翻译 :    pooling of interest
• "共同经营法, 联营法, 权益入股法" 英文翻译 :    pool of interests method
• "联营" 英文翻译 :    joint operation◇联营公共汽车 joint bus; 联营公司 related company; allied [united] corporation; joint [integrated] company; 联营列车 pool train; 联营企业[财团] consortium; 联营商店 chain store; 联营协定 pooling agreement; pool agreement; 联营作业 associated operations
• "权益" 英文翻译 :    rights and interests; legal right; inviolable rights 维护合法权益 safeguard lawful rights and interests; 合法经营的权益 the lawful operations and legitimate rights and interests; 制定这个规定是为了保护妇女儿童的权益。 the regulations are made to protect women's and children's rights and interests.; 权益保留 reservation; 权益保险单 interest policy; 权益转让 subrogation
• "联营公司一家公司拥有另一家公司少数权益" 英文翻译 :    affiliated companies
• "联营船" 英文翻译 :    associated ship
• "联营法" 英文翻译 :    pooling of interest method
• "联营体" 英文翻译 :    joint venture
• "联营制" 英文翻译 :    pool system
• "油藏；联营" 英文翻译 :    pool
• "保权益" 英文翻译 :    insurable interest
• "可权益" 英文翻译 :    overriding royalty interest
• "权益；权利" 英文翻译 :    entitlement
• "权益法" 英文翻译 :    complex equity method; equity accounting method; equity method
• "权益股" 英文翻译 :    equity share
• "权益金" 英文翻译 :    licensefee; net smelter return royalty
• "权益论" 英文翻译 :    the residual equity theory
• "权益人" 英文翻译 :    stakeholder
• "权益型" 英文翻译 :    equity reit
• "总权益" 英文翻译 :    total equity
• "维护美国利益联合会" 英文翻译 :    national association of pro american; national association of pro-american

• 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。
• 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。
• Any excess of the method and some accounting problem . pooling of interest accounting comes into play when two corporate entities combine by exchanging their existing voting stock . typically no cash changes hands , under the pooling of interest concept , the transaction is generally viewed not as a purchase or sale , but as a merger of two companies that consolidate their assets at book value
  权益联营法就是在对并购活动进行会计处理时，将并购视为并购公司与被并购公司的权益联合，也就是说，它并不像购买法所说的那样，是一家公司购买另一家公司的交易行为，而是两个或两个以上参与并购的企业主体，将其资产和权益融合在一起，其实质是现有的股东权益在新的会计个体的联合和继续，而不是取得资产或筹集资本。
• No goodwill results from the combination , the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition , because the target ' s original accounting costs , less accumulated depreciation , usually are significantly lower than the current fair market value of the target ' s assets , similarly , for subsequent periods , pooling allows the purchaser to avoid depreciating , or reducing from reported income , the full value of the acquired company , and thus to report higher earnings than would be yielded by the purchase method
  同时，由于企业并购不是购买行为，没有购买价格，也就不存在购买成本超过净资产公允价值的差额，即商誉。由于目标公司的账面原值减去折旧后的差额通常低于市场价值，因此采用权益联营法会使企业在并购后反映较多的收益这是因为在以后期间，由于采用权益联营法的资产价值低于购买法下的资产价值，这就造成其折旧摊销费武汉理工大学硕士学位论文用低于采用购买法的各项摊销费用，因此采用权益联营法的收益将高于采用购买法下的收益。