联营法的英文

• pooling of interest method

• "联营"英文翻译    joint operation
• "法"英文翻译    law
• "股权联营法" 英文翻译 :    pooling of interest method
• "权益联营法" 英文翻译 :    pooling of interests method
• "规定在联营法" 英文翻译 :    pooling method
• "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
• "合营法" 英文翻译 :    pooling of interest method
• "经营法" 英文翻译 :    the operational a roach; the operational approach
• "步步为营法" 英文翻译 :    bootstrapping
• "疮疡和营法" 英文翻译 :    regulating ying and wei for treating ulcer
• "经营法则" 英文翻译 :    working rule
• "林分经营法" 英文翻译 :    method of management by compartments
• "罗马私营法" 英文翻译 :    roman private law
• "森林经营法" 英文翻译 :    mode of treatment
• "水坝式经营法" 英文翻译 :    dam operation
• "联营船" 英文翻译 :    associated ship
• "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
• "国际私营法及商法" 英文翻译 :    international private and business law
• "农业多种经营法" 英文翻译 :    diversified farm production system
• "农业市场经营法" 英文翻译 :    agricultural marketing act
• "租赁会计的经营法" 英文翻译 :    operating method of accounting for lease
• "（商）联营，联号" 英文翻译 :    affiliate

• 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。
• What are the differences between the purchase and the pooling methods of consolidation
  合并会计的购入法与联营法有哪些不同？
• Pooling of interest
  股权联营法
• 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。
• After the concise discussion of the two main methods , it focus on demonstrating the difference between the two methods in the theoretic basis , procedure , accounting result , quality of accounting information and so on ; then it depicts elaborately the evolution and debate of the pooling of interest
  本文简要论述了购买法和联营法这两种基本方法的特点及差异，并对联营法的历史演变过程及缺陷进行了详细的阐述。
• Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method , origination way and equity structure ; non - controlling interest , position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements . some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements
  结合第二章合并会计报表理论框架的分析，笔者认为在讨论制定我国合并报表具体会计准则时，应格外关注以下问题：应关注联营法，考虑其适用性；应关注实体理论，可考虑采取以实体理论为主的作法：应考虑到企业集团业务的发展趋势，力求对各种具体业务问题作出明确的指南。
• 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。
• As to the experienced research , this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country . through deeply analyzing on typical cases and related regulations , we conclude that : the current regulations of business combination accounting do not touch on pooling of interest ; the regulations for mergers is purchase method , for acquisitions is not genuine purchase method ; purchase and pooling of interest coexists in the practice of business combination in our country now ; sec and finance of our country tacitly approve pooling of interest
  实证研究部分，本文以上海证券交易所的上市公司为研究对象，研究发现：我国目前的合并会计相关规定中没有提及联营法；相关规定中对吸收合并的会计处理体现的是购买法的思想；对控股合并的会计处理不是严格意义上的购买法；而我国合并会计实务处理中购买法和联营法并存；财政部和证监会默许联营法的使用。
• 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。