查询词典 pooling of interest

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。

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。

During the long period, the core point of the disputation of Business Combination accounting dealing methods is the opposition of two accounting methods in Business Combination -Purchase Method and Pooling of Interest Method.

长期以来围绕企业并购会计的争论可以说就是权益结合法和购买法的对立。

After the concise discussion of the two main methods, it focus on demonstrating the difference between the two methods in the theoretic basis, procedure, accounting result, quality of accounting information and so on; then it depicts elaborately the evolution and debate of the pooling of interest.

对于购买法的核心问题合并商誉，通过国际比较揭示合并商誉的理论现状和国际上较流行的实务处理规定。

The main contests of the courses are as following: the theory foundation, the research scope and the research method of senior financial accounting; The conception, category and procedure of enterprises combination; The fundamental differences and relationship of accounting, pursing and pooling of interest method; The conception of consolidated accounting statement and three kinds of consolidate theory.

高级会计学的理论基础、研究范围和研究方法。企业合并的含义、种类与程序。会计方法，购卖法和权益法的基本原理、区别和联系。掌握合并会计报表的概念，三种合并理论。合并会计报表的种类，编制合并会计报表的基础工作。

The methodology applicable in the making of the Consolidated Financial Statement includes the purchase method, the pooling of interest method and the fresh-start method while the methodology adopted in the ...

企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法；期末合并会计报表的方法有全部合并法、比例合并法。

The co-existence of pooling of interests method and purchase method under CAS No. 20-Business Combination is a realistic choice in line with China's current economic characteristics after the elimination of the pooling of interest method by FASB and IASC.

在FASB和IASC取消了权益结合法后，我国颁布的《企业会计准则第20号－企业合并》采用权益结合法与购买法并存的二元格局，则是针对我国目前经济环境特征的切合实际的选择。

Through deeply analyzing on typical cases and related regulations, we conclude that: the current regulations of business combination accounting do not touch on pooling of interest; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method; purchase and pooling of interest coexists in the practice of business combination in our country now; SEC and Finance of our country tacitly approve pooling of interest.

我国合并会计实务处理中购买法和联营法并存主要是由于我国流通股股价不能反映企业的整体公允价值，而企业的整体公允价值又不能通过评估获取，合并的交易价格有失公允等原因造成购买法的应用条件不成熟。

They weren't aggressive, but I yelled and threw a rock in their direction to get them off the trail and away from me, just in case.

他们没有侵略性，但我大喊，并在他们的方向扔石头让他们过的线索，远离我，以防万一。

In slot 2 in your bag put wrapping paper, quantity does not matter in this case.

在你的书包里槽2把包装纸、数量无关紧要。