置換剝理 的英文怎麼說

中文拼音 [zhìhuànbōlǐ]
置換剝理 英文
transposition foliation
  • 置 : 動詞1. （擱; 放） place; put; lay 2. （設立; 布置） set up; establish; arrange; fix up 3. （購置） buy; purchase
  • 換 : 動詞1. （給人東西同時從他那裡取得別的東西） exchange; barter; trade 2. （變換; 更換） change 3. （兌換） exchange; cash
  • 剝 : 剝動詞（去掉外面的皮或殼） skin; shell; peel
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 置換 : displace; substitute; supersede; substitution; replacement; permutation; transposition; transposi...
  1. The third part discusses several accounting problems of asset reorganization. it includes merger and acquisition ' s accounting process, purchasing date determination and profit determination after purchasing date, goodwill determination in merger, price difference in merger of controlling interests, the use of push - down accounting, the several accounting problems of asset divestiture, the several accounting problems of asset exchange and fair value in asset reorganization

    其中涉及了企業購並會計處理方法的選擇、關于購買日的確定及購買日留存利潤的確定、關于購並中商譽的確定、關于控股合併下合併價差的規定、關于購並中下推會計的運用、關于資產剝離相關會計問題分析、資產置換的若干會計問題分析、關于資產重組中的公允價值等八個相關會計問題。
  2. Chapter two, asset reorgnization of listed company consists of 4 forms : merger and acquisition, share transferring, asset stripping and assets exchange, this chapter combining some international accountancy conventions and our country ' s existing accountancy regulations, probes into the accenting problems revolved in the main 4 forms of asset reorgnization of the listed company, points out some problems about current accounting process and accounting informations disclosure in asset reorgnization of listed company and proposes some relating improvement suggestiongs

    第二章，上市公司資產重組主要分為四類：對外購並擴張、股權轉讓、資產剝離和資產置換，本章對這四種主要的資產重組方式中所涉及到的會計問題，結合國際會計慣例及我國現有的會計規范，進行深入的探討，指出當前上市公司資產重組的會計處理及會計披露中存在的一些問題和提出一些改進建議。
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