合并

By reviewing the history of international public accounting firms, we find that the formation of "Big 5" is the final result of uncountable mergers. And this fact provides empirical evidence for our accounting firms enlargement of scale through consolidation in order to develop oligopoly in the audit market.

通过回顾国际会计师事务所的历史演变，我们发现，"五大"是经过无数次合并才最终形成的，这一事实为我国会计师事务所通过合并扩大规模，形成寡头垄断型审计市场结构提供了经验证据。

Then, introduces the regulations of consolidated range of the consolidated accounting statement.

然后介绍了我国合并会计报表合并范围的界定。

The hypothesis of consolidation is important to identify Consolidated accounting statement reasonably.

合理的确定合并范围是正确编制合并会计报表的重要前提和基础。

In this essay, the author integrates with the Standards of Enterprise Accounting (2006), and analyzes our country's scope of consolidated accounting statement.

本文结合财政部06年发布的企业会计准则，分析了我国合并会计报表的合并范围。

In general, the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill.

目前，国际上和我国普遍将合并成本与取得的被并购企业净资产的公允价值份额的差额确认为合并商誉。

AIM To investigate the changes in the clinical features of anesthetic management,safety and the incidence of major complications in acromegaly patients.

目的 探讨合并肢端肥大症对垂体腺瘤合并肢端肥大症患者的麻醉管理及并发症的发生是否有影响。

Based on Chomsky's Minimalist Program, Dai Manchun proposes the Principle of Generalized Leftward Merger for a unified interpretation of adjunction, concluding that adjunction does not result from movement, but from leftward merger in four positions in the sentence, i.e.

戴曼纯在Chomsky最简方案的基础上提出广义左向合并原则来统一附加操作，指出附加语在句中的位置不是由移动产生，而是自右向左在D、C、B、A四个位置合并。

Around the limb necrosis caused by vascular disease is common with or without diabetes arteritis obliterans of the limbs caused by avascular necrosis.

1周围血管疾病所致肢体坏死常见的是合并或不合并糖尿病的闭塞性动脉炎所致的肢体缺血坏死。

For more than 16 flavor, dangshen, Astragalus, Radix, Atractylodes macrocephala, yam, Schisandra, poria, jujube, licorice flavor, add water decoction nine three times, each time 2 hours, the combined decoction, filtration; shell , keel, oyster shamisen, add water decoction of four, each two hours, the combined decoction, filter, filtrate and extract, such as the merger of dangshen, concentrated to the relative density of 1.32 (20 ℃) cream money.

以上十六味，党参、黄芪、麦冬、白术、山药、五味子、茯苓、大枣、甘草九味加水煎煮三次，每次2小时，合并煎液，滤过；龟板、龙骨、牡蛎三味加水煎煮四次，每次2小时，合并煎液，滤过，滤液与党参等提取液合并，浓缩至相对密度为1.32(20℃)的清膏。

Methods A retrospective analysis from January 2007 to December 2008 patients treated four cases of IMH, aged 41-65 years old, three cases of patients with hypertension, in which the merger at the same time one cases of dilated cardiomyopathy, mitral insufficiency, atrial fibrillation defibrillators, heart function three. Four cases were combined in patients with pleural effusion. 4 patients underwent preoperative echocardiography and 64-slice spiral CT scan, in which the right shares by the three cases of catheter inserted, angiography confirmed after stent implantation. Results In this group died without surgery.

回顾性分析2007年1月至2008年12月收治的IMH患者4例，年龄41-65岁，合并高血压病3例，其中1例同时合并扩张型心肌病，二尖瓣关闭不全，心房纤颤，心功能三级。4例患者均合并胸腔积液。4例患者术前均行超声心动图及64排螺旋CT 扫描检查，其中3例经右侧股穿刺置入导管，造影确诊后，植入覆膜支架。

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％。