权益集合法的英文

• pooling of interest

• "权益"英文翻译    rights and interests; legal ...
• "集合"英文翻译    gather; assemble; muster; ca ...
• "法"英文翻译    law
• "集合法" 英文翻译 :    combination law; grouping
• "共同权益,共同权益集团" 英文翻译 :    community of interest
• "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
• "权益结合法" 英文翻译 :    pooling of interest method
• "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
• "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
• "集合法人，社团法人。" 英文翻译 :    corporation aggregate
• "保护妇女合法权益基金会" 英文翻译 :    u.s. women's legal defense fund; women's legal defense fund
• "保护消费者合法权益" 英文翻译 :    protect the legitimate rights and interests of consumers
• "增益集" 英文翻译 :    add ins
• "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
• "维护消费者和生产者合法权益" 英文翻译 :    protect the legitimate rights and interests of both consumers and producers
• "消费者才能维护他们的合法权益" 英文翻译 :    only in this way can consumers defend their own legal rights and interests
• "合法" 英文翻译 :    legal; lawful; legitimate; rightful 不合法 illegal; 唯一合法政府 the sole legal government; 合法不动产 legal estate; 合法财产 lawful property; 合法程序 legal program; 合法持票人 lawful bearer; 合法当局 constituted authorities; legitimate authorities; 合法地位 legal status; 合法斗争 legal struggle; 合法分居 legal separation; 合法父系继承人 lawful successor in the male line; 合法化 legalize; legitimize; 合法继承权 legitimate right of inheritance; 合法继承人 rightful heir; 合法经营 lawful (business) operation; 合法扣留 legal detention; legal identity; 合法买卖 licit traffic; 合法贸易 fair trade; 合法票据 eligible bill; 合法权利 legitimate right; lawful right; 合法权益 lawful rights and interests; legitimate rights and interests; 合法商品 lawful merchandise; 合法身份 legal identity; 合法收入 lawful earned income; lawfully-earned income; 合法手段 lawful means; 合法途径 legal means; 合法行为 lawful act; 合法证据 lawful evidence; 合法自卫 lawful self-defense; legitimate self-defense
• "集合" 英文翻译 :    1.(聚集) gather; assemble; muster; call together 紧急集合 emergency muster; 集合在一起 assemble together; 集合 ! (口令) fall in! 学生在学校礼堂集合。 the pupils assembled in the school hall. 我们七点三刻在饭店门口集合。 we'll gather at the gate of the hotel at a quarter to eight.2.[数学] [自动化] [计算机] assemblage; set; collection; rendezvous; ensemble; aggregation; 集合城市 conurbation; 集合地点 assembling place; 集合点 meeting point; 集合函数 set function; 集合号 bugle call for fall-in; assembly; 集合体 aggregate; plural; complex
• "集合!" 英文翻译 :    Fall in!
• "合益集团" 英文翻译 :    hay group
• "利益集团" 英文翻译 :    interest group

• First trace back the historical development of the two methods
  第2章购买法与权益集合法的比较研究。
• 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。
• The last one has never been used in practice yet ; the second one is used under strict conditions ; and the first one is used in every comer of the world . we should use the purchase method in all combinations
  重新开始法在全球还没得到实际应用，权益集合法在少数国家(如美国)得到了有限的应用，购买法是应用最广的一种方法。
• The pooling method may misguide the investors " decision and motivates the mangers to manage the earnings . based on the analysis of the case we suggest that the pooling method should be banned in china
  分析表明，权益集合法很可能会误导投资者的决策，并促使管理层为了自身利益采用这种会计方法进行利润操纵，损害投资者的利益，有必要限制这种方法的使用。
• Through two case study of applying " pooling of interest " in absorption combination , confirm it is an innovative method but somewhat lack of regulation . also point out the existing theory of consolidated statement
  通过我国上市公司吸收合并非上市公司采用“权益集合法”的案例分析，既肯定其是我国现阶段制度之外的创新，又指出我国运用“权益集合法”缺乏规范性。
• 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。
• By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination , put forward several proposals for the draft of business combination standards . there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill , information disclosure . wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
  以会计准则与企业环境的相互关系为出发点，介绍企业合并准则的国际发展动态，针对我国的现实经济环境和会计环境，对我国企业合并会计准则的制订从以下几个方面提出建议：明确共同控制下的企业合并会计处理方法；购买法和权益集合法的选择；收购生效日的确定；购买成本和相关费用的确认和计量；如何确定购入的可辨认资产和负债及其公允价值；少数股权的价值确定；商誉的处理，建议区分商誉和无形资产；信息披露的要求。
• This article starts from the general concepts of business combination , analyzes in detail the two main accounting methods ( purchase and pooling of interest ) and our present accounting method dealing with consolidation , and puts forward several proposals for the draft of the standards of business combination
  本文从企业合并一般概念出发，详细分析企业合并的两种主要处理方法?购买法和权益集合法以及我国合并的会计处理现状，最后结合我国现实会计环境，借鉴国外经验，对企业合并准则提出了几点建议，试图推动我国企业合并会计理论实践的发展。
• But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts . firstly we discuss the foundational theory of the approach to the combination of financial statement , which consists of objective of the combined accounting statement , the amending of the traditional accounting hypotheses , quality of the accounting information and the bounds , premise , principle , procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method , pooling of interest , new entity method , parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure
  从系统的角度，参照财务会计概念框架的这种逻辑路径，排列组合相关概念和范畴，则将合并报表会计方法的理论结构分为三个层级：其一是合并报表会计方法的基础理论，主要包括合并会计报表目标理论、对传统会计假设的拓展、合并报表信息质量特征以及合并报表的前提、范围、原则、程序等；其二是合并报表会计方法的应用理论，是人们对实务中具体的合并报表会计方法的系统化的归纳、总结，主要包括购买法、权益集合法、新实体法以及母公司法和实体法等；其三是合并报表会计方法的技术规范，主要是指由权威部门制定的，对所管范围内的合并报表等工作具有指导和约束作用，着重反映合并报表实务中带有规律性的程序和方法的业务性规范。
• Firstly , the pooling of interests method may produce a huge amount of " instance income " which is n ' t real income . the " instance income " would leave a chance for the managers to manage their reported income and it would disturb the investors " analysis and decisions and decrease the investors " return . and evidence has been found in the case study
  其原因如下：首先、权益集合法会产生较大的“即时收益” ，但它并不是真正的收益，这会为经理人员提供利润操纵的机会，并干扰报表使用者的分析和决策，损害投资者的利益；其次、允许不同的会计方法会降低会计信息的可比性；再次、权益集合法在国际上使用得越来越少，如美国和国际会计准则理事会准备或已经废除了权益集合法。