合營法 的英文怎麼說

中文拼音 [gěyíngfǎ]
合營法 英文
pooling of interest method
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 合營 : jointly owned; jointly operated
  1. Classified according to different standards required by contract law, franchise contract belongs to innominate contract, standing contract and frame contract. and franchising is regarded as one business organization by the theory of neoinstitutional economics

    筆者分別從合同法和新制度經濟學的角度分析了特許經營的性質，認為其具有無名契約、繼續性契約及架構契約的合同屬性和企業組織的屬性。
  2. According to the history and contemporary condition of the world wine industry and the character of chinese grape wine industry, guofeng ' s marketing environment and the company ' s inner superior and inferior situation were analyzed. the questions of guofeng ' s marketing were found and listed. then the paper put forward the marketing strategy for guofeng company according to 4ps, 4cs, 4rs and integration marketing theory : to reselect gansu middle market as its target market and relocate its marketing position by its unique location and green products concept, to richen its middle product - line, to strengthen wine culture promotion, and to build sale place

    論文主要運用現代營銷理論，採取市場調查法、文獻查閱法、 swot分析法等研究方法，結合世界葡萄酒行業發展的趨勢和中國葡萄酒消費市場的特徵，分析了國風干紅的市場營銷環境、公司內部的優、劣勢資源條件及其營銷現狀和存在的問題，運用傳統的4ps營銷理論並結合4cs 、 4rs營銷理論以及整合營銷理論，提出國風公司應選擇甘肅葡萄酒中端市場為其目標市場，以獨特的產地優勢和綠色產品概念為國風品牌定位，向市場提供高品質中價位的產品。
  3. Securities operating agencies the establishment of which was approved pursuant to the provisions of administrative regulations and the department of banking administration under the state council prior to the coming into force of this law which are not in full conformity with the provisions of this law should meet the specified requirements within the given time period

    本法施行前依照行政法規和國務院金融行政管理部門的規定經批準設立的證券經營機構，不完全符合本法規定的，應當在規定的限期內達到本法規定的要求。
  4. Article 3l the accounting of the joint venture company shall adopt the internationally used accrual basis and debit and credit accounting system in their work

    第三十一條合營公司採用國際通用的權責發生制和借貸記帳法記帳。
  5. The parties hereby agree to establish the company promptly after the effective date in accordance with the ejv law, the ejv implementing regulations, other applicable laws, and the provisions of this contract

    參考譯文：雙方特此同意在本合同生效后依照合資企業法、合資企業法實施條例、其他相關法律以及本合同的條款及時成立合營公司。
  6. Here we deal in french cuisines and italian food, getting ready to offer a variety of italian noodles and cuisines

    這里經營融合了法國菜和義大利菜的創作美食，為您準備了各種意大利麵和種類豐富的菜肴。
  7. The second chapter studies the economy of ship ' s power plants, based on the aspects of lowering fuel cost, waste heat recovery, the match of ship, machinery and propeller, increasing propulsion efficiency, increasing the economy of ship ' s power plants, etc. the third chapter discusses in detail the control measures of voyage change cost, analysizes systematically the voyage change cost based on the way of fuel cost, harbor cost, voyage venture cost. the fourth chapter studies the structures and control measures of seafarers cost, maintenance cost, spare parts and stores cost, lubricating oil cost, etc. which are relatively easy to be controlled ; based on the state maintenance decision - making, a mathematical model is put forward, the validity and its solve process are discussed. the control measures of spare parts, fuel cost and lubricating oil cost should be based on scientific budget, through the control means of application, reception, usage, store check, try to acquire the inosculation of theory

    第一章主要討論營運船舶運輸成本，對船舶運輸成本的概念、結構、性質與分攤、成本細分進行了分析，從宏觀上闡明了船舶運輸成本的生存環境和生長趨勢；第二章研究了船舶動力裝置的經濟性，在營運船舶降低油耗、廢熱利用、船機槳匹配、提高推進效率、提高船舶動力裝置經濟性的有效途徑等方面進行了闡述和論證；第三章詳細論述並論證了航次變動成本的控制措施，全面系統地分析和總結了航次變動成本，通過對燃油成本、港口使費、航次風險成本的分析與控制，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用控制、維修保養及其費用控制、船舶備件物料管理及其費用控制等幾個主要可控性較高的成本進行了細致的分析並分別討論了相互的控制措施，提出了基於狀態維修決策的馬爾可夫數學模型並論證了模型的正確性及具體解算步驟，對于備件、燃潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章，結合營運成本的預核算的案例，對船舶營運成本的預算及核算進行了有益的探討，旨在揭示成本發生的動因，並給出了成本預算、核算的編制方法。
  8. Joint venture shall levy taxes and duties under relevant chinese laws ， acts and regulations

    第四十二條合營公司按照中國的有關法律和條例規定繳各項稅金。
  9. To those who do not or refuse to set up account books inside china, the registration administrative offices have the right to suspend their business or revoke their business licenses. the offices also make sure that foreign - funded enterprises open business, change or cancel registration as stipulated by regulations, do business within the registered scope of business and in accordance with the contracts and articles, go through annual inspection, and observe relevant laws and policies of the state

    對不在或拒絕在中國境內設置會計帳簿，對合營各方未按規定的出資期限繳清注冊資本的外商投資企業，有權責令其停止營業或吊銷其營業執照監督外商投資企業按照規定辦理開業變更注銷登記監督企業按照核準登記的事項及章程合同或協議開展經營活動監督企業按照規定辦理年檢手續監督企業和法定代表人遵守國家有關法律法規和政策。
  10. After paying taxes on their salaries and other legitimate incomes according to law and deducting their expenses in china, foreign employees and employees form hong kong sar and macao sar may remit the remainder or their foreign exchange out of china in accordance with the relevant stipulations of the state

    合營企業的外籍職工和港澳職工的工資和其他正當收益，依法納稅后，減去在中國境內的花費，其剩餘部分可以按照國家有關規定購匯匯出。
  11. The entering of private capital and enterprise factors leads to the change of administrative pattern, which is privatizing and enterprising

    如國際化合作、法制化管理，私有資本的介入從而導致運營機制和管理範式的轉變? ?私營化和企業化。
  12. The chairmen of the board is the legal representative of the jv company

    董事長是合營公司的法定代表人。
  13. The thesis consist of six chapters and based on the way of propose the question, analysis, then get the solution. it discussed and recognized what the ship transportation cost was in chapter one ; studied the environment and growing trend of the cost in chapter two ; fully discussed and demonstrated the voyage variable costs and controlling method, proposed a mathematic decision model of fuel supplying and get through the validation, proposed the concept of risking cost and addressing many controlling measures to it in chapter three ; discussed a certain running costs, proposed and validated a mathematic model of condition - based maintenance, and put forward many practical controlling method of running costs such as crew payment, repairs, spare parts, stores and lub oils in chapter four ; combining a case of monthly running cost budget and verification, performed a useful learning on running cost budget, forecast and verification in chapter five ; finally fully studied the method of cost - calculating and benefit - analyzing of time chartering container ships on a proposed route

    第一章主要討論並認清什麼是船舶運輸成本；第二章研究了船舶運輸成本的生存環境和生長趨勢；第三章詳細論述並論證了航次變動成本的控制措施，提出了燃油補給方案的決策模型並給出了模型的驗證過程，提出了航次風險成本的概念並論述了若干航次風險成本的控制措施；第四章對船舶營運成本中的船員費用、維修保養費用、備件、潤物料費用等幾個主要的可控性較高的成本進行了細致的分析並分別討論了相應的控制措施，提出了基於狀態維修決策的數學模型並論證了模型的正確性及具體解算步驟，對于備件、潤物料的控制堅持以科學的預算為前提，以申領、接收、使用、盤存為控制環節，切實做到理論與實踐的密切結合；第五章結合營運成本的預核算的案例，對船舶運輸營運成本的預算及核算進行了有益的探討；第六章結合具體案例對期租班輪的成本測算與效益分析方法進行了細致的研究。
  14. The franchising law and regulation system should in conformity with the actual situation of our country as well as the international conventions

    制定既符合我國國情又符合國際慣例的特許經營法律法規體系，制度的合理設計是保證立法成功的關鍵。
  15. Any excess of the method and some accounting problem. pooling of interest accounting comes into play when two corporate entities combine by exchanging their existing voting stock. typically no cash changes hands, under the pooling of interest concept, the transaction is generally viewed not as a purchase or sale, but as a merger of two companies that consolidate their assets at book value

    權益聯營法就是在對並購活動進行會計處理時，將並購視為並購公司與被並購公司的權益聯合，也就是說，它並不像購買法所說的那樣，是一家公司購買另一家公司的交易行為，而是兩個或兩個以上參與並購的企業主體，將其資產和權益融合在一起，其實質是現有的股東權益在新的會計個體的聯合和繼續，而不是取得資產或籌集資本。
  16. In business intercourse between a joint venture and another chinese economic organization, the two parties shall undertake economic responsibilities and settle disputes in connection with their contract pursuant to relevant laws and the contract concluded between them

    合營企業與中國其他組織之間的經濟往來，按照有關的法律規定和雙方訂立的合同承擔經濟責任，解決合同爭議。
  17. What are the differences between the purchase and the pooling methods of consolidation

    合併會計的購入法與聯營法有哪些不同？
  18. Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method, origination way and equity structure ; non - controlling interest, position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements. some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements

    結合第二章合併會計報表理論框架的分析，筆者認為在討論制定我國合併報表具體會計準則時，應格外關注以下問題：應關注聯營法，考慮其適用性；應關注實體理論，可考慮採取以實體理論為主的作法：應考慮到企業集團業務的發展趨勢，力求對各種具體業務問題作出明確的指南。
  19. As to the experienced research, this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country. 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

    實證研究部分，本文以上海證券交易所的上市公司為研究對象，研究發現：我國目前的合併會計相關規定中沒有提及聯營法；相關規定中對吸收合併的會計處理體現的是購買法的思想；對控股合併的會計處理不是嚴格意義上的購買法；而我國合併會計實務處理中購買法和聯營法並存；財政部和證監會默許聯營法的使用。
  20. In britain, the unlimited liability partnership is just like the sole proprietorship unless it is registered under the british limited partnership act of 1907

    在英國，除非在「 1907年英國有限合營法」之下注冊，無限責任合營公司與單一業主同樣對待。
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