兼并會計 的英文怎麼說
中文拼音 [jiānbīngkuàijì]
兼并會計
英文
merger accounting-
At present, it brings about some problems of finance, such as bankruptcy " s limitary comfirmation, basis for target " s evaluation and choice, the accounting operation of action on bankruptcy and merging, analysis on financial statements and financial problems
破產兼并中存在的財務問題主要有：破產界限的確立問題、目標企業價值評估方法及選擇問題、企業破產兼并的會計處理方法及對目標企業財務報表與財務問題分析。To provide legal services including consultation on the establishment of branch company, representative office for foreign enterprise and foreign invested company, introduction of investment opportunity, and registration ; to provide consultation on the establishment of branch company, subsidiary abroad for chinese enterprise, introduction of investment opportunity ; investigation, demonstration, operation services on the project of domestic and foreign clients ; corporate acquisition, merger, bankruptcy and reorganization ; design and consultation on reform of shareholding system
為外商在華設立分支機構、辦事處和外商投資企業提供咨詢、介紹投資機會、代辦設立手續；為中國企業在海外設立分支機構、子公司提供咨詢、介紹投資機會；中外客戶投資項目的調查、論證、操作；公司收購、兼并、破產及重組；企業股份制改造的設計和咨詢。To provide legal services including consultation on the establishment of branch company, representative office for forgign enterprise and foreign invested company, introduction of investment opportunity, and registration ; to provide consultation on the establishment of branch company, subsidiary abroad for chinese enterprise, introduction of investment opportunity ; investigation, demonstration, operation services on the project of domestic and foreign clitnts ; corporate acquisition, merger, bankruptcy and reorganization ; design and consultation on reform of shareholding system
為外商在華設立支機構、辦事處和外商投資企業提供咨詢、介紹投資機會、代辦設立手續；為中國企業在海外設立分支機構、子公司提供咨詢、介紹投資機會；中外客戶投資項目的調查、論證、操作，公司收購、兼并、破產及重組；企業股份制改造的設計和咨詢。( 2 ) takes part in the process of making decision and control, while provides information for company mergers involved in asset reorganization, ( 3 ) meets the demands for information of asset reorganization of creditors, state departments and other parties relating to the company. asset reorganization consists of preparing phase, implementing phase and integrating phase, and each phase concerns different accounting problems. chapter 3 " researching on basic theory of asset reorganization accounting " discusses the influence on accounting postulate and accounting principals caused by asset reorganization
重組實施階段會計工作的主要內容包括： （ 1 ）在談判過程中，根據雙方的預測進行成本效益的跟蹤分析，為決定是否接受對方的條件以及尋求各方能夠接受的條款提供依據； （ 2 ）進行財產清查，並依法對資產價值進行評估或確認； （ 3 ）進行兼并前的審計和調賬工作； （ 4 ）依法對資產重組過程中的事項進行會計處理並按規定進行信息披露。Finally, the detailed introduction on enterprise management and conformity after merging, the postmerger firms can achieve economics of scale effects, operating and financial synergy effects etc. in the practice of bankruptcy and merger, this article believe that after targets ' s evaluation and adjustment in the extra amount of assets less than debts should be regarded the future expense
最後通過對兼并后企業管理和整合工作的詳細介紹，使兼并后企業通過兼并實現規模經濟效應、經營和財務協同效應等。本文認為在破產兼并實踐中，當被兼并企業在評估調賬后仍處于資不抵債、凈資產為負數的情況，會計上應將資不抵債的數額列為遞延支出核算，這種處理方法有利於鼓勵優勢企業兼并資不抵債的企業，減少因破產而增加的社會壓力。On the research of financial problems existing in minor firms, discuss the better way for these firms, the thesis explored that how verging bankruptcy minor firms as targets evaluate their value and deal with them in accounting operation
本文通過對我國中小企業財務問題的研究，討論中小企業破產兼并應採取的形式。探討已瀕臨破產企業作為目標企業如何進行價值評估及會計處理。Clients call, often in a panic, needing accountants for something a bit different ? a merger, or a spin - off, or an unforeseen problem ( of which there are lots )
客戶的需求往往是緊急的，它需要職能稍具差別的會計師兼并業務，或分拆業務，或者是未預見的問題（企業里往往有許多） 。Otherwise, the occurrence of our country ' s m & a is on the basis of the reformation from the planned economy to the market economy, which is the only way out for our government on condition that the decrease of the state - owned companys " defice, the maintenance of the society ' s stability and the improvement of state - owned enterprises " administration had been the urgent task
而在20世紀80年代的中國，企業兼并的發生卻是在由計劃經濟轉向市場經濟體制改革的大背景下，主要是政府出於減少虧損企業，維持社會穩定，促使國有企業轉換經營機制等目的而被迫作出的選擇。因此，我國的企業兼并與西方國家的企業兼并存在著諸多的不同。分享友人