集合法的英文

• combination law
• grouping

• "集合"英文翻译    gather; assemble; muster; ca ...
• "法"英文翻译    law
• "权益集合法" 英文翻译 :    pooling of interest
• "集合法人，社团法人。" 英文翻译 :    corporation aggregate
• "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!
• "合法，混合法" 英文翻译 :    alligation
• "不合法" 英文翻译 :    wrongful; wrongfulness 不合法的民事诉讼 wrongful civil proceeding; 不合法的刑事诉讼 wrongful criminal proceedings; 不合法收费 illegal collection of fees
• "凑合法" 英文翻译 :    semi-inverse method
• "迭合法" 英文翻译 :    method of superposition
• "叠合法" 英文翻译 :    method of superposition; overlay technique
• "符合法" 英文翻译 :    coincidence method; method of coincidence
• "复合法" 英文翻译 :    coincidence method; composite algorithm
• "合法串" 英文翻译 :    legal string
• "合法的" 英文翻译 :    approved; b.valid; formal; legal lawful; legalized; legitimate（to）; licit; rational; rightful
• "合法地" 英文翻译 :    lawfullylegitimately; legally; licity
• "合法法" 英文翻译 :    legality
• "合法化" 英文翻译 :    decriminalization; legalisation; legalization; legitimation; legitimization; to legalize; to make legal
• "合法品" 英文翻译 :    legal goods
• "合法气" 英文翻译 :    legal gas
• "合法性" 英文翻译 :    legality; legitimacy (political science); validity
• "合法油" 英文翻译 :    legal oil
• "会合法" 英文翻译 :    rendezvous
• "混合法" 英文翻译 :    alligation medial; bulk method; hybrid method; method of mixture; mixed method; mixing process; mixture process

• 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。
• This paper puts forward that integrated evaluation method of fuzzy set and coercive 04 scoring method in value analysis theory can be used to evaluate college libraries
  摘要提出了运用模糊集合法与价值分析理论中的强制打分法“ 04打分法”相结合的综合评估方法对高校图书馆进行评估。
• 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。
• Then the cause and the cost - effective of asset appraisal standard setting as well as the anticipated interests of the standard setter are analyzed . the conclusions are : ( 1 ) the basic reason of the asset appraisal standard setting is the separation of the information provider from the user and many appraisal conventions at choice in the meantime ; ( 2 ) the high cost and the lack of motivation for the standard is a kind of public goods to some extent may explain why the asset appraisal standard - setting progress is so slowly in our country ; ( 3 ) the scientific and relatively feasible model is taking an ngo which entrusted by government as the standard setter , and what is more , the current competitive situation should be kept ; ( 4 ) the principle of users having priority must be insisted in standard setting , and the two standard - setting approaches : preference aggregational standard - setting approach and theory - based standard - setting approach can combine organically , that is , the standard - setting is guided with the theory based on e mpirical researches
  同时以制度变迁理论和公共选择理论为理论依据分析了资产评估准则制定的动因和成本效益以及准则制定主体的利益预期，提出了以下观点： ( 1 )制定准则的根本原因是评估信息提供者和使用者的分离，以及评估惯例和方法的可选择性； ( 2 )由于准则制定是有成本的，而准则从某种程度上是一种公共物品，因而准则的制定者缺乏动力去发起准则变迁，因此我国资产评估准则制定较为缓慢； ( 3 )政府委托民间机构制定准则应是较科学的也是较可行的一种模式，并且应该保留准则制定机构的竞争现状； ( 4 )在准则制定过程中，应坚持用户优先的原则，将两种准则的构建方法? ?偏好集合法和理论导向法有机结合起来，即以实证的方式构建理论，用此理论来指导准则的制定。