收買合併 的英文怎麼說
中文拼音 [shōumǎigěbìng]
收買合併
英文
merger by purchase-
The system of the appraisal right of dissentient shareholders is introduced, and the basis of the system is analyzed in this paper. the author claims that the system of the appraisal right of dissentient shareholders should be perfected in our corporate law. this paper contains three parts
異議股東股份收買請求權制度是多數股東就法律規定的某些重大交易，如合併、重大資產買賣等事項通過決議時，給予反對該交易的持異議股東通過獲得現金補償退出公司的救濟機制。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。By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。Three kinds of consolidated financial statement under the purchase method
收買法下三種合併財務報表理論比較Deutsche borse ag and clearstream anticipate that the integration will be completed by early 2003 and will create the preeminent full service provider for the securities industry setting the standard for straight - through processing by optimally coordinating and fine - tuning all systems for trading, clearing and settlement
該交易所及預期架構合併的程序將于年初完成，並將為證券業提供全面服務，以及透過協調所有買賣及交收結算的系統來制定直通處理程序的標準。Commercial bank m & a is a take - over of property in some extent resulting in the transfer of the assets ownership from the target commercial bank to the acquiring one which increases its economic power and speeds up to realize its economic aim. it includes three kinds legal form, such as merger, consolidation and acquisition etc. with the sharp complete of market place
商業銀行並購是通過收購債權、控股、直接出資、購買股票等多種手段，取得被並購銀行的所有權，使後者喪失法人資格（即被兼并） ，或改變其法人實體（即使其成為並購銀行的分支機構） ，或合併成一個新的商業銀行的法律行為。分享友人