權益聯營法 的英文怎麼說

中文拼音 [quányìliányíngfǎ]
權益聯營法 英文
pooling of interests method
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 聯 : Ⅰ動詞（聯結; 聯合） unite; join Ⅱ名詞（對聯） antithetical couplet
  • 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...
  • 權益 : rights and interests; legal right; inviolable rights
  • 聯營 : joint operation聯營公共汽車 joint bus; 聯營公司 related company; allied [united] corporation; joi...
  1. It deals with our country ' s situation, the present of the old aged population, the measure to carry the old aged political socialization. it considers that is the economic base to safeguard the old people ' s lawful interests, to solve their living difficulties, the community is the principal way to advance the old aged political socialization ; relaying the community to arouse the masses to help respect and love the old people is the social base, to strengthen the management to ensure the funds throwing is the key question, to train old aged personnel is the main assortment, to arouse the enthusiasm of the masses and the old people is the good measure, to promote the socialization must be helped by the public opinion, the first to built the community management system to help the old people with their life, the second is to organize the community ' s cultural and physical activities, the third is to help the old people to resist the feudalism

    認為：維護老齡人口的合法權益，解決他們生活中的實際問題，是促進老齡人口政治社會化的經濟基礎；社區是促進老齡人口政治社會化的主要通道和平臺；依託社區，發動城市居民參加志願者助老服務隊伍，營造尊老敬老氛圍，是促進老齡人口政治社會化的社會基礎；加大監管力度，確保資金投入的效果，是促進老齡人口政治社會化的關鍵環節；開展系統的專業培訓，提高老齡工作隊伍素質，是促進老齡人口政治社會化的重要保證；調動社會各方力量以及老年人自身的積極性，廣泛參與和支持，是促進城市老齡人口政治社會化的重要措施；促進老齡人口政治社會化，要加大輿論的引導和支持；促進老齡人口政治社會化的切入點一是建立社區老年思想政治工作機制，把思想政治工作滲透到社區管理、社區服務、治安聯防、老年學校、鄰里互助、解決老年人生活困難等多種形式的活動中去。
  2. Their functions include looking into public affairs and welfare in rural villages, mediating disputes among local residents, helping maintain public order, supporting and organizing villagers in improving production, providing service and coordination for production, managing land and other properties collectively owned by villagers in accordance with law, protecting the legal property rights and other rights and interests of collective economic organizations, villagers, contractors and associates, organizing various activities to promote socialist cultural and ethical progress, assisting town ( township ) people ' s governments in their work, and voicing opinions and demands on behalf of the villagers and putting forward proposals

    它負責辦理本村的公共事務和公益事業，調解民間糾紛，協助維護社會治安；支持和組織村民發展生產，承擔本村生產的服務和協調工作；依法管理本村屬于農民集體所有的土地和其他財產，維護集體經濟組織和村民、承包經營戶和聯戶的合法的財產權和其他合法的權益；開展多種形式的社會主義精神文明建設活動；協助鄉（鎮）人民政府開展工作，向人民政府反映村民的意見、要求，並提出建議。
  3. Main tasks : promoting the lateral ties and carrying out the economic and technological exchanges among the enterprises ; sponsoring training programs in management and professional know - how, conduction the guidance in and publicizing the state decrees and policies ; taking part in the social public undertakings and protecting the legal rights and interests of the members and member enterprises ; appraising, electing and commending the top rural entrepreneurs ; conducting the international exchanges

    協會任務是：促進企業之間的橫向聯系，進行經濟技術交流，開展經營管理和專業知識培訓，進行國家法令、政策的宣傳引導，參與社會公共事業，維護會員和會員企業的合法權益，評議、推選、表彰優秀青年鄉鎮企業家，開展國際交流活動。
  4. 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。
  5. D. why the pooling of interest method is n ' t popular in china

    四是介紹了中國採用權益聯營法的難點及障礙。
  6. C. the difference in the purchase method and the pooling of interest method

    三是介紹了購買法與權益聯營法的區別及二者的優劣分析。
  7. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  8. On the basis of the principal of traditional civil and commercial law, by the way of researching on the related legal systems of different countries and regions and relavant conventions and rules comparatively, using for reference of theories and ideas of the law and economics reasonably, this aticle clarifys the concept of international multimodal transport, making analysis of the legal status of multimodal transport operator, freight forwarder and terminal operator and the legal relationship between them and the cargo party. simultaneously, the paper mainly studies the liability regime of the multimodal transport operator and the uniformity thereof. finally, the paper designs the preliminary legal framework of the liability regime of multimldal transport operator of china and it is hoped to be beneficial to study and improve the liability regime of international multimodal transport operator

    本文從傳統民商法的基本原理出發，對世界各國和地區相關法律制度以及現有公約與規則採用比較分析的方法，同時合理借鑒法律經濟學的相關理論和觀點，對國際貨物多式聯運予以界定，對國際貨物多式聯運經營人與貨運代理人、港站經營人的法律地位，他們之間以及他們與貨物利益方之間的權利義務關系進行分析，並在此基礎上著重對貨物多式聯運的核心法律問題，即多式聯運經營人責任制度進行研究，並對國際貨物多式聯運經營人責任制度的統一進行探討，最後本文提出我國多式聯運經營人責任制度的初步法律框架，希望能對國際以及我國多式聯運經營人責任制度的研究和完善有所助益。
  9. I. sixty - four - dollar question in pharmacy development for tonghua medical enterprises under the increasing competition background of the industry, tonghua medical industry enters into the important period of transition in which the competing power of the market should be enhanced quickly : the scale of the enterprise is small, the competing power should be enhanced, and the market share of the medical industry all over the city is less than one big enterprise group in our country ; the pattern of management control of the enterprise should be changed quickly ; the change of concept of the decision - making

    本文通過統計、案例、調研等方法，在研究企業戰略聯盟理論、分析制約通化醫藥企業發展的關鍵問題及通化醫藥企業戰略聯盟式發展競爭環境的基礎上，探索通過權益基礎的戰略聯盟和非權益基礎的戰略聯盟，實現通化醫藥企業在研發、生產、營銷等領域競爭合作的模式、內容及實施保證措施。
  10. With the development of corporation and corporate structure, cognate trade happened, cognate trade becomes wide - ranging and is allowed by law because it can accelerate corporate management, reduce trade costs and promote corporate competitions. but, as it exists conflict of interests and must lead to unfair in trade, cognate trade impairs other interest subject and is restricted strictly by law. because of traditional system, there are cognate relation in complicated state - owned enterprises and cognate trade widely in listed company

    關聯交易具有促進企業規模經營、降低成本、提高企業市場競爭力等功能，在實踐中得到廣泛應用，也為各國法律所認可；然而，由於關聯方之間存在特定的利益關系，關聯交易不可避免地產生交易上的不公平，從而給其它利益主體（如中小投資者、債權人）造成損害，因而又受到法律的嚴格限制。
  11. The relevant review of home and aboard literature indicates in present circles there is no clear answer on the application range of the purchase method and the pooling of interest method, especially no agreement on the property of business combination, that is, whether changing shares ’ consolidation has only the property of pooling of interest or it has two properties of purchase and pooling of interest

    而從法律意義上看，企業產權的聯合過程並非建立在持續經營假設基礎上，而是一個新企業的開始，因此以賬面價值為基礎的現行權益結合法未能反映產權合併的法律事實，將其修正為公允價值基礎更具有合理性。
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