联营企业

In recent years sadly arisen 1 kind of new companies manage mode -- aluminous report affiliation.

近年来悄然兴起了1种新的企业经营模式——铝电联营。

The financing risks of enterprises are mainly bank loan,stock,bond,tenancy,joint operation,importment of foreign fund and so on.

企业筹资风险主要有银行借款筹资风险、股票筹资风险、债券筹资风险、租赁筹资风险、联营及引进外资筹资风险等。

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。

Henan Cheng Thai Trade and Industry Import and Export Trade Co., Ltd. is one of the manufacturing and trading company located in Henan Province, Zhengzhou, there is more than self-employed and joint venture factory, the main product for all types of knitted garments Soe clothing, sports protective gear, sweaters, etc., under the jurisdiction of self-Taisheng Clothing Factory Ltd. is located in Kaifeng, Kaifeng City, Henan Province (the company one hour's drive from the Factory), Factory employees 220 people, mainly the production of woven jackets, pants, skirts, pajamas sets, ski suit, etc. woven garments, the main five joint venture factory located in Henan, Hebei, Jiangsu.

河南泰诚进出口贸易有限公司是工贸一体的生产贸易型企业，公司位于河南省郑州，有多家自营和联营工厂，主要产品为各类梭针织成衣服装，运动护具，毛衫等，下辖自营工厂开封泰盛制衣有限公司位于河南省开封市（工厂距离公司1小时车程），工厂员工220人，主要生产梭织夹克，裤子，裙子，睡衣套，滑雪服等各类梭织服装，主要联营工厂5家分布在河南，河北，江苏。

Shanghai Allied Household Chemical Plant is a joint-operated enterprise specializing in the production of series products of dicalcium phosphates and tricalcium phosphates.

上海联合日化厂属国集联营企业，专业生产磷酸氢钙、磷酸三钙两大系列产品。

Article 52 If the enterprises or an enterprise and an institution that engage ineconomic association conduct joint operation but do not have thequalifications of a legal person, each party to the association shall, inproportion to its respective contribution to the investment or accordingto the agreement made, bear civil liability with the property each partyowns or manages.

第五十二条企业之间或者企业、事业单位之间联营，共同经营、不具备法人条件的，由联营各方按照出资比例或者协议的约定，以各自所有的或者经营管理的财产承担民事责任。

Shenzhen Ding Sau Tong Biology Technology Co., Ltd. is a pharmaceutical technology, biotechnology varieties, medical equipment, medical and health materials, food, health products, biological products, supplies Sterilization technology development, and production enterprises with a number of joint venture and there is complete the modernization of the distribution network of high-tech enterprise integrated.

深圳市鼎寿堂生物科技有限公司是一家集医药技术、生物品种、医疗器械、医疗卫生材料、食品、保健品、生物制品、消毒杀菌用品的技术开发，并与多家生产企业联营及有完整的销售网络的现代化综合性高科技企业。

Ventures, the system of double-entry bookkeeping, the bill of lading, the bill of exchange, and marine insurance were evolved to facilitate trade.

非家族式的合伙生意、联营企业、帐目收支用复式系统记录、提货单、汇票和航海保险等一一衍生，以方便贸易的进行。

Non-family partnerships, joint ventures, the system of double-entry bookkeeping, the ''.

非家族式的合伙生意、联营企业、''。

Non-family partnerships, joint ventures, the system of double-entry book-keeping, the bill of lading, the bill of exchange, and marine insurance were evolved to facilitate trade.

非家族式的合伙生意、联营企业、帐目收支用复式系统记录、提货单、汇票和航海保险等一一衍生，以方便贸易的进行。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。