權益聯營 的英文怎麼說

中文拼音 [quányìliányíng]
權益聯營 英文
pooling of interest
  • 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...
  • 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. As the incompetent incentive and restrain mechanism, resulting the management board can ’ t unite totally and personnel management is incomplete, especially for senior manger, it is not effective enough to restrict their performance. that cause serious economic imbroglio one after another and lost in investment. the company adopts yearly salary system to spirit up senior mangers, but the system itself is faultiness

    結合公司的實際發展狀況，把股票期權作為一種公司新型激勵機制，建立切實可行的股權激勵方案，通過在公司所有者和高管人員之間建立起一條資本紐帶，實現員工利益與公司長遠利益緊密聯系，形成共同的利益取向和行為導向，將有利於調動高管人員的工作積極性和創造性，充分激發高管的經營潛能，為公司的可持續發展奠定良好的基礎。
  2. In accordance with section 4 of the public bus services ordinance pbso, cap. 230, a multiple transport service is a service other than a service provided mainly for the carriage of passengers to or from a residential development in which no passenger is a person who frequently or as a matter of routine travels, at or about the time of day at which the journey is to be made, to or to the vicinity of a place from or through which the journey is made, approved by the commissioner for transport, after considering the interests of any grantee franchised to operate over any part of the route to be covered by the service and any other relevant matter, for the carriage of passengers by a public bus service in combination with carriage by another mode or modes of public transport service from one departure point to one destination and where a combined fare is paid for the whole journey, single or return, at a place other than at the boarding point of the bus or on the bus

    根據公共巴士服務條例第230章第4條的規定，復合交通服務即署長于考慮獲得專營權以經營復合交通服務所涵蓋路的任何部分的專營公司的權益與其他有關事宜后所批準，且乘客中並無任何人是經常或慣常在一日之中旅程作出的時間或大約時間前往旅程的出發地點或途經地點，或該等地點的近處的復合交通服務，而該服務是以公共巴士服務結合另一種或多種公共交通服務，運載乘客由一起點往一目的地的服務主要為運載乘客往返住宅發展而提供的服務除外，而凡為整個旅程單程或雙程支付聯運車費，該車費于並非巴士登車點或巴士上支付。
  3. 230, a multiple transport service is a service other than a service provided mainly for the carriage of passengers to or from a residential development in which no passenger is a person who frequently or as a matter of routine travels, at or about the time of day at which the journey is to be made, to or to the vicinity of a place from or through which the journey is made, approved by the commissioner for transport, after considering the interests of any grantee franchised to operate over any part of the route to be covered by the service and any other relevant matter, for the carriage of passengers by a public bus service in combination with carriage by another mode or modes of public transport service from one departure point to one destination and where a combined fare is paid for the whole journey, single or return, at a place other than at the boarding point of the bus or on the bus

    根據《公共巴士服務條例》 （第230章）第4條的規定，復合交通服務即署長于考慮獲得專營權以經營復合交通服務所涵蓋路?的任何部分的專營公司的權益與其他有關事宜后所批準，且乘客中並無任何人是經常或慣常在一日之中旅程作出的時間或大約時間前往旅程的出發地點或途經地點，或該等地點的近處的復合交通服務，而該服務是以公共巴士服務結合另一種或多種公共交通服務，運載乘客由一起點往一目的地的服務（主要為運載乘客往返住宅發展而提供的服務除外） ，而凡為整個旅程（單程或雙程）支付聯運車費，該車費于並非巴士登車點或巴士上支付。
  4. 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。
  5. 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。
  6. 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。
  7. 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。
  8. 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。
  9. 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。
  10. 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。
  11. 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。
  12. Accompanying with the transformation of the system circumstances and specialized investment, incomplete property contract will continue adjust enterprise ownership marginally ; achieve the transition from element parties participate in contract to governance parties. at the same time, the dissertation analysis governance parties " dimension and the decision efficiency of muti - individual union decide. this led to plural - character of corporate governance parties

    企業的不完全產權契約隨著制度環境和專用性投資的變化，不斷的對企業所有權進行邊際調整，實現參與契約的要素主體向公司治理主體的轉變，同時，通過公司治理主體維度和多個體聯合決策有利於提高公司決策效率的分析，導出了公司治理主體的多元化特徵；並從有效監控成本和收益、制度性安排、社會文化傳統等角度對股東、職工、經營者和債權人等多元利益主體的行為進行了分析。
  13. The main purpose of this study is to analyze the timber forest property right system and property right system arrangement, clarify the basic structure and operation principles, and describe the mechanism of creation and change of the property organization, propose property right arrangement of different forms through the description of definition of timber forest property right and property transaction type to build the link between the forest operators and the timber - consuming enterprises and provide the theoretical support for the ultimate building of the modern forest property right system of “ unambiguous property right and operation main body, clear responsibility, strict protection of interests, smooth and standardized transaction and effective regulation and service “

    本文研究的主要目的是從理論上解析農區用材林產權制度與產權制度安排，廓清林權市場的基本構造和運作原理，闡述產權組織產生與演化機理，通過用材林產權界定和產權交易類型的描述，給出不同形式的產權組織安排，以期建立營林者與用材企業的有機聯系機制，為最終建立「產權歸屬清晰、經營主體到位、責權劃分明確、利益保障嚴格、流轉規范順暢、監管服務有效」的現代林業產權制度提供理論上的借鑒。
  14. Between the owner and the entrepreneur, in the essence, is the relationship of principal - agent eso is just the long incentive mechanism on entrepreneurs to strengthen common interests between them. the eso will not only give the operator lots of currency rewards but also make interests of operators and enterprises closely, which will bring out effective incentive

    一方面，經營者通過行權可以獲得數量不容忽視的貨幣獎勵；另一方面，通過給經營者一定的股票，分配給經營者一定比例的剩餘索取權，這樣，就將經營者的利益和企業長期利益緊密聯系起來，從而實現有效激勵。
  15. Then this dissertation studied the incentive mechanism and its influences to the enterprise ' s development in long - term. it shows that the expecting return of managers can be connected with the short - term and long - term performance so to make managers to focus on the enterprise ' s development in long - term. therefore, the incentive compatibility between shareholder and manager can be realized theoretically and to certain degree, the principal - agent problem can be solved

    然後論文對股票期權制度的激勵機理及對企業長期發展的影響進行了研究，結論表明，股票期權制度將經理人期望收益同公司的近期、遠期績效同時聯系在一起，使得經理人在位期間有積極性注重企業的長期發展，在理論上實現了股東和經營者之間的激勵相容，在一定程度上解決了現代公司所面臨的委託代理問題。
  16. 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。
  17. Company, or other organization related through common ownership, common control of management or owners, or through some other control mechanism, such as a long - term lease

    一家公司擁有另一家公司少數權益（低於50 % ）的情況，或指兩家公司之間存在某些關聯，在經營上受控制的企業。
  18. 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。
  19. 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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