查询词典 pooling of interest
- 与 pooling of interest 相关的网络解释 [注：此内容来源于网络，仅供参考]
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acquisition surplus：盘购盈余
acquisition excess 盘购超支 参见盘购盈余(acquisition surplus) acquisition surplus 盘购盈余 企业合并时,采用股权联营法(pooling of interest method)进行结算.由于盘购价 是按被盘购公司资产的账面价值计价,低 于有形资产净值,
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Adjusting entries：财会调整分录
业主权益 Owner's Equity | 财会调整分录 Adjusting entries | 权益联营合并 Pooling of interest
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negative goodwill：负商誉
(2)负商誉:负商誉(Negative goodwill)是指企业购并时购并方所支付的价款小于被购并方净资产公允市价的差额. 关于负商誉的确认和计量,各国会计界有不同的做法,概括起来有以下几种:(一)权益结合法(Pooling of interest method)的原理.
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pooling of capital：资金的统筹,资本的集中
1052pooln. 池,水塘,撞球 | 1053pooling of capital资金的统筹,资本的集中 | 1054pooling of interest权益联营,联合经营
- 推荐网络解释
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Apportioned Effort：分摊努力
Applied Direct Costs 实际直接成本 | Apportioned Effort 分摊努力 | Apportioned Task 分摊任务
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tussah silk fabric：柞丝绸
tussah silk carpet 柞丝毯 | tussah silk fabric 柞丝绸 | tussah silk fancy yarn 柞粗纺丝
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make sb. do sth.(be made sb.to do sth：使某人做某事
be made for each other 有利于,倾向于 | make sb. do sth.(be made sb.to do sth.)使某人做某事 | to make a speech 做报告.