購買合併 的英文怎麼說

中文拼音 [gòumǎigěbìng]
購買合併 英文
co olidation by purchase
  • 購 : 動詞（買） purchase; buy
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  • 購買 : purchase; buy; emption
  1. Business combination which is an acquisition

    購買式企業合併
  2. This paper makes the general and specific economic consequences analysis of business combinations by stock exchange which use the pooling of interests method, then points out that the pooling of interests method ’ s proper limitation leading to its abolishment on international is unavoidable base on the analysis as well as the environment of chinese current stock market. however, because of the condition to use purchase method currently in china is not mature, it is impossible to abolish the pooling of interests method in china nowadays

    本文對使用權益結合法的換股合併進行了總體和案例相結合的經濟後果分析，在此基礎上，結合我國當前證券市場的環境，指出權益結合法自身的缺陷導致了在國際上取消其應用已是大勢所趨，但當前我國購買法使用的條件還不成熟，因此在我國當前不可能取消權益結合法。
  3. The methodology applicable in the making of the consolidated financial stat ement includes the purchase method, the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method

    企業合併日合併會計報表的編制方法有購買法、權益集合法和新實體法；期末合併會計報表的方法有全部合併法、比例合併法。
  4. When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date

    編制合併財務報表時，應當以購買日確定的各項可辨認資產、負債及或有負債的公允價值為基礎對子公司的財務報表進行調整。
  5. Article 13 the acquirer shall distribute the combination costs on the acquisition date, and shall, according to article 14 of the present standards, recognize all identifiable assets, liabilities and contingent liabilities it obtains from the acquiree

    第十三條購買方在購買日應當對合併成本進行分配，按照本準則第十四條的規定確認所取得的被購買方各項可辨認資產、負債及或有負債。
  6. Article 14 the " fair value of the identifiable net assets of the acquiree " refers to the balance of the fair value of the identifiable assets acquired from the acquiree in a business combination minus the fair value of the liabilities and contingent liabilities

    第十四條被購買方可辨認凈資產公允價值，是指合併中取得的被購買方可辨認資產的公允價值減去負債及或有負債公允價值后的余額。
  7. Article 17 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare a combined balance sheet on the acquisition date, which shall present the identifiable assets, liabilities and contingent liabilities acquired in the combination at their fair values

    第十七條企業合併形成母子公司關系的，母公司應當編制購買日的合併資產負債表，因企業合併取得的被購買方各項可辨認資產、負債及或有負債應當以公允價值列示。
  8. Article 15 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date

    第十五條企業合併形成母子公司關系的，母公司應當設置備查簿，記錄企業合併中取得的子公司各項可辨認資產、負債及或有負債等在購買日的公允價值。
  9. Article 16 where a business combination occurs at the end of the current period, if the fair values of the identifiable assets, liabilities and contingent liabilities acquired in the combination or the cost of the business combination can only be determined temporarily, the acquirer shall recognize and measure the business combination on the basis of the temporarily determined values

    第十六條企業合併發生當期的期末，因合併中取得的各項可辨認資產、負債及或有負債的公允價值或企業合併成本只能暫時確定的，購買方應當以所確定的暫時價值為基礎對企業合併進行確認和計量。
  10. Somebody who wants to reduce his “ carbon footprint ” can bicycle to work, never buy aerosols and turn off his air - conditioner ? and still blow away all this virtue on a couple of long flights

    那些想減輕自己「碳印記」的人可能選擇騎車上班、不再購買噴霧劑併合上空調的開關，但這些情操經過幾次長途的飛機旅行就會被颳得無影無蹤。
  11. As for the assets other than intangible assets acquired from the acquiree in a business combination ( not limited to the assets which have been recognized by the acquiree ), if the economic benefits brought by them are likely to flow into the enterprise and their fair values can be measured reliably, they shall be separately recognized and measured in light of their fair values

    （一）合併中取得的被購買方除無形資產以外的其他各項資產（不僅限於被購買方原已確認的資產） ，其所帶來的經濟利益很可能流入企業且公允價值能夠可靠地計量的，應當單獨予以確認並按照公允價值計量。
  12. As anyone who reads the news knows, there ' s been a mania of mergers and acquisitions lately

    任何看新聞的人都知道，最近出現了一次合併和購買的狂潮。
  13. 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。
  14. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  15. According to the financial index, like profit, of contemporary period and next periods, pooling method is superior to purchase method

    從魯西化工合併當期和以後各期的利潤等財務指標來看權益結合法比購買法有優勢。
  16. 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。
  17. The thesis contains five parts, the first part is foreword, it chiefly has researched the cause and form of business combination, the production, development and features of combined financial statement ; the second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method ; the third part is treatment of combination goodwill, it introduces, reviews the definition and accounting treatment method of combination goodwill and negative goodwill ; the fourth part is consulting combined financial statement theory, it has researched combination scope, combination theories, three combination theories are respectively introduced and evaluated, and shortcoming of combined financial statement ; the fifth part is researching combined financial statement in china, it provide a piece of advice for building chinese combined financial statement standard

    本文共分為五部分，第一部分為概述，主要研究了企業合併的原因和形式、合併會計報表是怎樣產生和發展的、合併會計報表的特點；第二部分為企業合併會計處理方法，主要研究了購買法和權益結合法。先敘述了兩者的各自定義和主要特點以及權益結合法適用的條件，然後對兩者進行了比較和評價；第三部分合併商譽的處理，本部分對合併商譽和負商譽的各自定義和會計處理方法進行了介紹和評論；第四部分為合併會計報表理論探討，對合併范圍、合併理論進行了研究，分別介紹了三種合併理論，並對它們進行了比較、評價與選擇，最後研究了合併會計報表的局限性；第五部分為我國合併會計報表的研究，對我國合併會計報表準則的建立提出了一些原則性的意見。
  18. Business combinations have caused a series of problems to financial accounting, such as how to recognize the purchase cost, how to measure goodwill, and how to choose accounting methods and theories

    企業合併帶來了一系列的會計問題，如購買成本的確認、外購商譽的計量和攤銷、合併的會計方法、合併的理念等。
  19. 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。
  20. Circumstances may arise where, whether for strategic or other business reasons, hp decides to sell, buy, merge or otherwise reorganize businesses in some countries

    無論出於戰略或其他業務原因，可能出現以下情形，即hp決定購買合併或者以其他方式在某些國家重組業務。
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