联营

accruals

应计款项

Amount due from associates 应收联营公司款项 10,000 | Accruals 应计款项 (58) | Bank balances and cash 银行结余及现金 16

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,

ad valorem

从价;按值

ADS 美国存托股份 | Ad valorem 从价;按值 | Affiliated company 关联公司;联营公司

affiliated company

联营公司

内部交易(related party transaction)和联 营公司(affiliated company)之间商品交易, 即使以市价反映,也不认为是正常交易. ARR 会计收益率 accounting rate of return 的缩写. arrears ① 拖欠,欠款 指借款人对银行贷款到期未能偿还;

affinal relationship by marriage

姻亲关系

affiliation;1. 联营; 2. 认养子女; 3.配属;; | affinal relationship by marriage;姻亲关系;; | affinity;姻亲关系;;

jointly

共同地

世界银行2004年5月的标准资格预审文件对联营体的定义为:一些公司组合其资源和技能形成一个联合体,作为某大型或复杂合同的"承包商",各公司(联营体成员)共同地(Jointly)和个别地(Severally)为该联营体个别成员撤出合同后承担实施

Price-Fixing

(定价)

专利联营中涉及的联合定价(price fixing)行为,大多属于垄断理论研究中所述的横向价格限制行为. 对于发生在纵向关系中的价格限制,例如制造商对批发商和零售商实施的价格限制,在专利联营许可模式中几乎见不到.

semifinished product

半成品 semifinished product 半成品

3407 1 selling syndicate 经销联营,经销集团 selling syndicate 经销联营,经... | 3409 1 semifinished product 半成品 semifinished product 半成品 | 3410 1 semivariable cost 半变动成本 semivariable cost 半变...

of associates

亏损

Share of profits less losses 应占联营公司盈利减 | of associates 亏损 26,467 (431,034 ) | Impairment loss on goodwill 联营公司投资

pooling agreement

合办协定

pooled enterprises;联营企业;; | pooling agreement;合办协定;; | pooling of interest;联营法(商业合并);;商业合并

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;