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And as enterprise aquistion and merger business emerging constantly in the whole world, the difficulty of preparing the combined accounting statement is increasing constantly .That how to norm the preparing of the combined financial statement just become an important subject that the circle of accounting theory and practice circle probe into together.

而且随着世界范围内企业购并业务的不断涌现,合并报表的编制难度在不断增加,如何规范合并会计报表的编制,也就成为会计理论界与实务界共同探讨的一个重要课题。

Some technical problems, such as multi-scale data processing of digital map for transportation GPS service system, are solved by conflation which unites different data source to a new optimal road network data set.

针对交通运输GPS服务系统电子地图制作中多尺度路网的数据处理、高分辨率卫星遥感数据的几何校正、路网提取等技术问题,利用数字合并技术将不同的数据源合并为一个新的、最优的路网数据集,新和优表现在空间和属性两个方面。

Article 11If the exchange gain or loss of any monetary item formed by an intra-group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements.

第十一条企业集团内部交易形成的货币性项目的汇兑收益或损失,不能在合并财务报表中全额抵销的,该货币性项目的外汇风险可以在合并财务报表中指定为被套期项目。

Seller may also at its election terminate this agreement upon written notice to member in the event Member fails to observe or perform any other provisions of this agreement to be observed or performed by member and such failure continues for a period of thirty( 30) days after written notice from seller, or becomes insolvent or unable to pay its debts as they mature, or files a voluntary petition or suffers any involuntary petition to be filed against it under any provision of any bankruptcy or insolvency statute, or makes an assignment for the benefit of creditors, or applies for or consents to the appointment of a receiver or custodian for its assets, or any attachment or garnishment is initiated or filed against its property, or dissolves, liquidates, consolidates (other than a consolidation in which member is the surviving entity), or ceases to conduct operations.

有下列事件卖方可以选择终止协议(1)卖方发出书面通知30天后,应该遵守或者履行的成员不能遵守或者履行协议的任何有关规定;(2)到期破产或者无力偿还债务,或者在有关破产或者破产条例规定下自愿申请或者遭受强制立案,或者作一个债主赔偿费的分配,或者申请或者允许他的资产接受者或者保密人员配置,任何附件或者压扣件创议或者财产立案;(3)解散,破产,合并(在合并中成员是存在的独体),或者终止商品营运。

Capital markets swiftly punish poorly executed mergers and acquisitions with steep declines in share prices and the unfortunate executives who mismanage mergers or acquisitions often see their careers derailed.

资本市场快速地惩罚穷地被执行的合并并且承购以陡峭的衰落在mismanage 合并或承购的股票行市和不幸的董事经常看他们的事业出轨。

Good City from the merger of the two stores. In 1976 by Sol and Robert Price in a Morena Boulevard San Diego, abandoned hangar members set up shop price, it is the face of the first commercial purchaser of a new club. Good in 1983 the first multi-city warehouse stores opened in Seattle, opened in 1993 to celebrate the 10th anniversary, the shareholders agreed to price shop and a good membership warehouse store more than the combined city, the city set up more than a good price. Company official in 1997 from the price of a good name changed to the city of more than a good City Co., Ltd. Costco company Inc.

好市多源自两家店的合并。1976年由Sol和Robert Price在圣地亚哥Morena Boulevard的一家废弃的飞机库成立了价格会员店,它是第一家面对商业购买者的全新会员店。1983年第一家好市多仓储店在西雅图开张,1993年在庆祝开店10周年时,股东同意将价格会员店和好市多仓储店合并,成立价格好市多。1997年公司正式将名称从价格好市多改为好市多有限公司Costco company Inc。

Tristan Cooper of Moody's, a rating agency, says many sheikhs fear the social consequences of too many local staff being laid off as a result of consolidation.

尽管所有的一切,合并计划可能被胆怯的地方统治者阻止。Moody的评级机构Tristan Cooper说很多酋长担心因合并重组导致地方裁员引发社会问题。

Bigger companies benefit from economies of scale: BHP reckons that buying Rio Tinto and merging the two firms' operations, in particular those at Pilbara, an immense iron-ore deposit in Australia, could result in annual savings of $3.7 billion within seven years.

大公司可以得益于规模经济:必和必拓认为,在收购力拓、合并双方业务后的七年之中,每年可以节省37亿美元。合并效益最突出的是双方在澳大利亚铁矿石产区皮尔巴拉的业务。

Merged devices appear separate from one another in schematics, but they are

合并器件在线路里是以单独的形式出现的,但在版图里是合并在一起的。

Objective To explore the effects of trimetazidine on improving the left ventricular function in patients with coronary heart disease complicated with diabetes.Methods 41 cardiac insufficiency patients with coronary heart disease complicated with diabetes were divided into two groups randomly.The control group (n=21) accepted routine therapy,in addition to routine treatment,the therapy group was given trimetazidine 20mg PO,tid.The cardiac function and echocardiography indexes were observed after 12 weeks.

目的 探讨曲美他嗪对改善冠心病合并糖尿病患者左室功能的作用方法 41例合并冠心病和糖尿病的心功能不全患者随机分两组,对照组21例给予常规治疗,治疗组20例在常规治疗基础上加用口服曲美他嗪20mg,3次/d.12周后观察NYHA心功能分级及超声心动图指标的变化。

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The X-ray diffract was used to analyze the crystal structure of the composite. Results show that after the talc was treated with blend coupling agent, the crystal structure of talc changed, and effect Intercalation phenomenon.

通过X射线衍射分析可知,用混合偶联剂对滑石粉进行预处理后,滑石粉晶体结构发生改变,产生了插层现象,使PP/滑石粉复合材料为纳米复合材料。

An authentic Maui wedding might require the services of a 'kahu', which is a Hawaiian minister.

毛伊可能需要一个真实婚礼服务'kahu',这是夏威夷部长。

Funds involving such cases are limited and there is no huge capital flight.

与此有关的资金数额是相对少数的,并没有引发资本外逃现象。