pooling of interest

pooling of interest的基本解释

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[财]利益共享, [法]共同经营

与pooling of interest相关的网络例句 [注：此内容来源于网络，仅供参考]

Through the analysis of the purchase method and pooling of interest method, compared two methods of accounting treatment, and the economic consequences of the different.

通过分析购买法和权益结合法，对比了两种方法的会计处理，及其所产生的不同经济后果。

It explains the basis accounting treatment for purchasing ,pooling of interest and common control methods.

特别对日本继续保留权益结合法的原因、权益持续的识别与判断进行了剖析，对购买、权益结合和共同控制下交易的会计处理要点进行了阐述。

Under the pooling of interest method, acquisition of a company through the process of merger is recorded at book value of assets and liabilities in the books of the amalgamating company immediately prior to merger.

在权益结合法之下，一家公司的承购通过合并的过程被记录在财产和责任的帐面价值在混合的公司的书的立刻在合并之前。

First trace back the historical development of the two methods. Then introduce the Purchase method and Pooling of Interest respectively.

本章首先追溯购买法和权益集合法的历史发展；接下来分别详细介绍了应用购买法的三个基本步骤、信息披露要求以及权益集合法的应用前提、账户记录、披露要求。

Pooling of interest method can be seen at this stage in our country there is an objective basis for the existence of China's economic system but with the continuous improvement of assessment mechanisms and asset purchase of a sound application of law in our country will be more widely recognized, and the fair value recognition will become an unavoidable issue.

可以看出权益结合法在我国现阶段有其存在的客观基础但是随着我国经济体制的不断完善和资产评估机制的健全购买法在我国的应用将会得到更加广泛的认可，而且公允价值的确认将会成为一个不可避免的问题。

与pooling of interest相关的网络解释 [注：此内容来源于网络，仅供参考]

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：利益共享,共同经营

Pooling 联营,汇集,合并 | pooling of interest 利益共享,共同经营 | Poor 贫穷的,粗糙的

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：集合经营

pooling 集中合成 | pooling-of-interest 集合经营 | poop shot 低速带测量

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)