联营

n. interpool

国际联营

n. intermediary 中间商,中间人 | n. interpool 国际联营 | adj. invalid 无效的,失效的;作废的

Intragroup Member Transfer

联营机构间转调

6 Lay off 遣散 | 7 Summary Dismissal 即时解雇 | 8 Intragroup Member Transfer 联营机构间转调

joint adventure

联营,合资经营

2195 joint account 合账户,联名账户 | 2196 joint adventure 联营,合资经营 | 2197 joint audit 联合审计

joint operation

联营

joint-locked warehouse 进出货栈 | joint-operation 联营 | joint-packing 接合填密,垫圈

Joint operation enterprises

联营企业

Private enterprises 私营企业 | Joint operation enterprises 联营企业 | Joint stock enterprises 股份制企业

joint venture

联营

第19条正确地对合并(merger)这概念作了定义,但是,其对收购(acquisition)这一概念的界定尚有不足之处,而其对联营(joint venture)这一概念则仅作简单介绍而并未界定.

contractual joint venture

合约式联营企业

contractual commitment 合约承担 | contractual joint venture 合约式联营企业 | contractual mutual fund 合约互惠基金

Pooling of interest

权益联营合并

少数股权 Minority interest | 权益联营合并 Pooling of interest | 购买合并 Combination by purchase

Pooling of interest

股权联营法

physical presence 实际存在(居住) | pooling of interest 股权联营法 | portfolio exemption 组合投资免税

pooling of interest method

股权联营法

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,从而获得盘购盈余. 与盘购超支(acquisition excess)的词义不同,后者指盘购时支付的价款大于被盘购公司资产的账面价值,亦即该公司的商誉(goodwill)

front slagging：前方除渣(熔铁炉)

"准星","front sight" | "前方除渣(熔铁炉)","front slagging" | "前弹簧","front spring"

make noise：吵闹、发出嘈杂声

85.see to照料、注意; | 86.make noise吵闹、发出嘈杂声; | 87.stare at凝视;