查询词典 pooling

In bringing in foreign investment for the development and utilization of energy resources, China pays primary attention to introducing foreign advanced technology, management experience and people of high caliber to further shifting the focus from investing in fossil energy resources to renewable resources, from emphasizing exploration and development to the development of service trade, and from relying mainly on foreign loans and direct foreign investment to directly pooling of funds at international capital market.

在引进外资发展利用能源方面，中国主要致力于引进国外先进技术、管理经验和人才以进一步把注意力从化石燃料转到可再生能源上，从开发转移到服务交易发展，从主要依*外国贷款和外国直接投资转到依*国际资本市场经营。

The debate took place against the background of increasing industrialization and a shift in the economic paradigm from one that emphasized the role of individual capitalism – the world of owner-managers – to one in which social capital – the pooling of many investors' capital in enterprises run by agent-managers – predominated.

登录后回答可以获得积分奖励，并可以查看和管理所有的回答。登录|举行辩论的背景下提高工业化和转变经济范式从一个强调的作用，个别资本主义-世界上的所有人，管理人-一个在社会资本-汇集众多投资者的资本在企业由代理经理-为主。

Set up of pooling capital from Wenzhou Xinbo Chemical Industry Co., Ltd and American Arbor International Trade Stock Co., Ltd, Xinya Meticulous Chemical Industry Co., Ltd of Wenzhou of Sino America joint-ventures is a professional chemical enterprise specialzing in organic pigment of matenitrogwn series.

中美合资温州鑫雅精细化工有限公司是近年脱颖而出的专业生产偶氮系列有机颜料的化工企业，于1997年由原温州市鑫博化工有限公司与美国雅博国际贸易股份有限公司(AARBOR INTERNATIONAL CORPORATION)合资组建而成。

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。

For the business combination, the accounting method is involved with two main ones: pooling of interest method and purchase method.

权益结合法和购买法是企业合并会计方法中两种主要手段，从分析权益结合法和购买法各自不同的核算特点入手，对产生合并会计方法选择的原因进行了分析，并对我国目前合并会计现状及选择方法进行了论述。

Pooling of interest method was inevitability adopted by China's business in share exchange, acquisition and merger, although it is to be abandoned by most other countries, including US.

在权益结合法行将被美国乃至世界大多数国家淘汰之际，我国上市公司与非上市公司的换股合并无一例外地采用了权益结合法。

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。

According to the clear water experiment, aeration performance of the new equipment is good with high total oxygen transfer coefficient and oxygen utilization ratio.

曝气设备的动力效率在叶轮转速为120rpm～150rpm时取得最大值，此时氧利用率和充氧能力也具有较高值。

The environmental stability of that world - including its crushing pressures and icy darkness - means that some of its most famous inhabitants have survived for eons as evolutionary throwbacks, their bodies undergoing little change.

稳定的海底环境─包括能把人压扁的压力和冰冷的黑暗─意谓海底某些最知名的栖居生物已以演化返祖的样态活了万世，形体几无变化。