合并

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。

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。

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。

Methods Among 123 patients suffered from actue inferior myocardial infarction,45 with ST segment depression in leads V1～6 and 78 without precordial ST segment shift were evaluated and compared.

对45例合并胸前广泛导联(V1～6)ST段压低的病人和78例不合并胸前导联ST段压低的急性下后壁心肌梗塞患者进行临床和心脏超声检查的比较研究。

Results Among the 86 cases of PRT, 62 were malignant tumor and 24 benign tumor.

结果 86例中恶性肿瘤 6 2例，肿瘤完整切除率 5 9%，合并脏器切除率 5 8.1%；良性肿瘤 2 4例，肿瘤完整切除率 79.2 %，合并脏器切除率 8.3%。

Objectie:To analyze the clinical characteristics of graid and puerperal women with pulmonary tuberculosis.

目的：分析妊娠合并肺结核的临床特点。方法：对我院诊治的妊娠期、产褥期合并肺结核38例进行回顾性分析。

Gravitational violence during mergers mixes orbits and redistributes energies and angular momenta; the result is that quiescently formed systems such as disks are turned into ellipsoids.

合并期间引力作用混合了彼此的恒星并且重新分配了角动量；其结果是被迫合并的系统变成了椭圆星系。

To realize reduced equivalent representation for functional dependency set, sameroot row, same-class row and same-class row family are presented, merging rules of same-root row in a schema matrix are defined, merging algorithm of same-root row and solving algorithm of same-class row family in a schema matrix are discussed.

为了实现函数依赖集的最简等价表示，提出了同根行、同类行、同类行族的概念，定义了模式矩阵M中同根行的合并运算规则，讨论了模式矩阵M中同根行合并算法，同类行族求解算法。

In study group,1 case is normal,440 cases are gastritis223 cases with duodenum-stomach regurgitation,22 case...

0 0例研究组中，1例正常，4 4 0例胃炎，其中 2 2 3例合并十二指肠返流，5例合并胃溃疡，11例并胃粘膜脱垂，胃下垂 33例，胃扭转 19例，胃肿瘤 7例。

If you used the Java Importer feature of Oracle Forms prior to JVM Pooling, you will need to reimport your Java classes before using JVM pooling.

如果您使用了Oracle 特点形成在JVM 合并的Java 进口商，您之前以前将需要reimport 您的Java 组使用JVM 合并。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。