权益

pooling of interest method

权益结合法

(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.

without prejudice

不得用以损害任何一方权益

without modification or conditions 不作任何修订或附加条件 | without prejudice 不得用以损害任何一方权益 | without prejudice to the government's right 无损政府的权利

proprietary interest

业组权益

Proprietary 所有人的,财产权 | proprietary interest 业组权益 | proprietary lease 产权租赁

proprietary interest

业主权益

proprietary formula 专用配方 | proprietary interest 业主权益 | proprietary materials 专利品,专卖材料

purchase money security interest

赊款担保权益

钉住汇率制:Pegging Money Floating Regime | 赊款担保权益:Purchase Money Security Interest | 赊款优先权:Purchase Money Priority

rate of return on common stock equity

普通股权益报酬率

Rate of return on average investment 平均投资报酬率 | Rate of return on common stock equity 普通股权益报酬率 | Rate of return on investment 投资报酬率

rate of return on stockholders' equity

股东权益报酬率,净资产收益率

rate of return on net sales 销售利润率 | rate of return on stockholders' equity 股东权益报酬率,净资产收益率 | rate of return on total assets 总资产报酬率

rate of return on common stockholders' equity

普通股股东权益收益率

quick ratio 速动比率 | rate of return on common stockholders' equity 普通股股东权益收益率 | rate of return on total assets 总资产报酬率

recapture clause

收回权益条款

recapitalization重组资本 | recapture clause收回权益条款 | recapture of earnings超额收益的归国有

Reclassify to interest in associates

划转至联营公司权益

Satisfied by: 支付方式: | Reclassify to interest in associates 划转至联营公司权益 118,435 | Net cash outflow arising on disp osal: 出售产生之现金流出净额:

tram stop：(有轨)电车车站

post 邮局 | tram-stop(有轨)电车车站 | zebra-crossing 斑马线

Jaish-e-Mohammad,JEM：穆罕默德军

16. 乌兹别克斯坦伊斯兰运动Islamic Movement of Uzbekistan,IMU | 17. 穆罕默德军Jaish-e-Mohammad,JEM | 18. 伊斯兰祈祷团Jemaah Islamiya Organization,JI