聯營會計 的英文怎麼說

中文拼音 [liányíngkuàijì]
聯營會計 英文
accounting for a pooling
  • 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...
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 聯營 : joint operation聯營公共汽車 joint bus; 聯營公司 related company; allied [united] corporation; joi...
  1. Working with the united nations high commissioner for refugees and the pakistani government, the relief committee " adopted " a refugee camp in the region of baluchistan and one in the north - west frontier province with a combined total of some 48, 000 refugees

    該救援委員會和聯合國難民委員會及巴基斯坦政府合作，認養了波魯奇斯坦區域以及西北邊疆省份各一處難民營，總計收容約4萬8 ， 000名難民。
  2. In the final part, from the company strategy viewpoint the further discussions have made to indicate the importance of better understanding and management of information from cash flow statement an alysis. in author ' s opinion, a good understanding and management of information from the cash flow statement analysis make it possible for a company to better use and manage the cash resource, improve the conventional accounting report analysis system and prevent the false accounting information in order to achieve an effective and successful management in the company ' s operating, accounting and long term strategy

    筆者認為，通過對現金流量表的深入透徹的理論分析和實證研究，能夠全面了解和掌握作為企業經營活動血液的現金的來源和運用狀況，把企業的經營狀況、財務狀況、戰略管理狀況同企業的現金流量緊密的聯系起來，同時對于完善傳統的財務報表分析體系，防止會計信息失真以及充分發揮現金流量管理在企業管理中的重要作用都有積極意義。
  3. The personal data that we have collected may be transferred to our subsidiary and associate companies ; our insurers and bankers ; medical practies providing medical cover for employees ; administrators or managers of our provident fund scheme ; and other companies engaged in contractual activities on our behalf ; for the above mentioned purposes for which the personal data are to be used

    我們會將為使用於上述目的而收集的個人資料移轉給公司的附屬或聯營機構；公司的保險商及銀行；為雇員提供醫療服務的醫療機構；公司的公積金計劃管理人或經理，以及代表公司履行合約規定的其他公司。
  4. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  5. The drought also adversely affected the commercial and industrial environment, and according to estimates from the joint association of hong kong and kowloon trade unions, there were 19 trades that either reduced production or stopped altogether

    水荒使香港工商業經營環境變得惡劣。據港九工會聯合會估計，有19個行業因水荒減產停工， 20萬工人收入減少。
  6. Hong kong accountants wishing to expand their business on the mainland can strive for professional qualifications to practice, arrange take - overs and mergers, enter joint ventures or promote co - operative professional alliances. however, in reality, even after successfully obtaining the appropriate professional qualifications ( which is difficult to do ), one still cannot practise. even if one is willing to provide some other limited professional services, there are still many complicated procedures and applications to go through. mergers or entering into joint ventures are almost impossible

    就以會計界為例，本地會計師希望拓展內地業務，可以通過爭取營業執照，收購合併，以及合作聯營等方式進行，但現實情況卻是，極困難地考取中國會計師資格之後，依然不能執業，就算要進入內地提供有限度的服務，也必須經過繁復的登記和申請手續，收購合併除了融資上近乎不可能之外，也不會得到內地的批準，就是有限度的合作聯營，也是規范森嚴，本地專才空有技術，但可發揮的空間仍然有限。
  7. The fair affiliated transactions wouldn ’ t distort the financial position and operation result of the business. on the contrary, the unfair affiliated transactions would have bad impact on the quality of financial data due to unreasonable prices and the interests exchanged between the affiliated parties. it would make the information users hard to judge the financial position and earning power of the business and even to make wrong investment decisions

    從會計的角度講，公允的關聯交易不會扭曲企業的財務狀況和經營成果，但是非公允的關聯交易由於存在交易價格的不合理以及利益在企業之間的轉移，因而會影響企業資產和收益的質量，進而影響企業會計信息的質量，這會使會計信息的使用者難以正確地判斷企業的財務狀況和盈利能力，從而做出錯誤的投資決策。
  8. 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。
  9. 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？
  10. 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。
  11. 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。
  12. The jlct is an umbrella organisation comprising private sector representatives nominated by chambers of commerce, the hong kong institute of certified public accountants, the taxation institute of hong kong, the law society of hong kong, and the international fiscal association

    稅務聯合聯絡小組的成員為商會香港會計師公會香港稅務學會香港律師會和國際財政協會等提名的私營機構代表。
  13. Reliability and dependable of the quantity about accounting information request report entity should disclosure of related party relationship and transactions enough, when announced accounting information at outward, in order to let the accounting information user can right consider report entity ' s financial standing and operate result, it is benefical to understand how the business enterprise about depending on related party transactions

    會計信息質量的真實性和可靠性要求報告實體在對外發布會計信息時，應充分披露關聯方關系及其關聯交易，以便讓會計信息使用者能正確認識報告實體的財務狀況和經營成果，有助於了解企業對關聯交易的依賴程度。
  14. The thameslink train was launched at st pancras interim station, where the association of train operating companies atoc announced a formal package of support for london 2012

    這列泰晤士鐵路列車從聖潘克拉斯臨時車站發車。在那裡，鐵路運營公司聯合會（ atoc ）宣布了一個支持倫敦2012奧林匹克申辦活動的正式的一攬子計劃。
  15. Atoc has played a crucial role in preparing detailed transport plans for the games in association with transport for london, the strategic rail authority and the proposed olympic transit authority

    鐵路運營公司聯合會將與倫敦交通部門，戰略鐵路局以及擬議中的奧林匹克交通運輸局一道在具體執行奧林匹克交通計劃時扮演至關重要的角色。
  16. 10x membership rewards point offer is not applicable to membership rewards basic program enrollees, corporate card, us dollar card, american express network cards issued by other banks e. g. dbs standard chartered aeon and co - brand cards with uny, singapore airlines krisflyer, cheung kong. the spending cap of membership rewards triple plus turbo program still applies

    10倍積分優惠並不適用於基本積分計劃會員公司卡美元卡由其他銀行發行之運通卡如星展渣打aeon美國運通卡及所有之聯營卡如uny運通卡美國運通新加坡航空krisflyer信用金卡及長江運通卡。
  17. 5x membership rewards point offer is not applicable to membership rewards basic program enrollees, corporate card, us dollar card, american express network cards issued by other banks e. g. dbs standard chartered aeon and co - brand cards with uny, singapore airlines krisflyer, cheung kong. the spending cap of membership rewards triple plus turbo program still applies

    5倍積分優惠並不適用於基本積分計劃會員公司卡美元卡由其他銀行發行之運通卡如星展渣打aeon美國運通卡及所有之聯營卡如uny運通卡美國運通新加坡航空krisflyer信用金卡及長江運通卡。
  18. Chapter 4 relationship between gfi and its related aspects to deepen the understanding on gfi, it is necessary to make sure the relationship between gfi and chief accountant, manager, supervision, committee, cpa, etc. in this chapter, differences and connections bet

    要深化對財務總監的認識，必須深刻理解財務總監與總會計師、經營者、監事會、注冊會計師等相關方面的關系。本章從財務總監與上述人員的區別與聯系中體現財務總監的獨特作用。
  19. The forum is supported by six leading chambers of commerce in hong kong - the american chamber of commerce in hong kong, the chinese general chamber of commerce, the chinese manufacturers ? association of hong kong, federation of hong kong industries, the hong kong chinese enterprises association and the hong kong general chamber of commerce. thirty - eight prominent figures from the public and business sectors, local and overseas specialists in various functions and fields are invited as speakers and panelists

    這個國際性的大型會議更獲香港六大商會的支持，預計將有一千名公共服務及商界領袖出席。該六個商會分別為香港工業總會、香港中國企業協會、香港中華廠商聯合會、香港中華總商會、香港美國商會及香港總商會。主辦機構更已邀請了三十八位本地及海外公營機構與商界知名人士參加，擔任專題講者及主持專題討論會。
  20. Influenced by the unsymmetrical information, the investors are hard to learn the earnings management of listed companies. however, the investors can still see through listed companies " tricks to protect themselves to the greatest extent by means of analyzing the financial statement as well as paying attention to choices of accounting principles, alternation of accounting estimation, assets impairment provision, related parties transaction, reconstruction and adjustment in operation

    雖然上市公司所進行的盈餘管理活動會受到信息不對稱性的影響，難以為投資者所明晰，但投資者還是可以通過分析其財務報告，關注會計政策的選擇和會計估計的變更，關注資產減值準備，關注關聯交易和資產重組，關注對企業生產經營活動的調整等，來識別上市公司的慣用伎倆，以最大程度保障自身的利益。
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