購買會計法 的英文怎麼說
中文拼音 [gòumǎikuàijìfǎ]
購買會計法
英文
acquisition accounting-
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。Owing to institutional, cultural, social and policy - triggered factors and the resulting opportunistic motives of organizations and individuals, there are abundant behaviors breaking laws and violating discipline, such as misrepresentation, earnings management, purchased auditing, fraudulent auditing, false information transmission, insider trading and etc, in the process of information transmission in china ' s securities market. as the result, market efficiency is undermined, both interests and confidence of investors are impaired
由於機構和個人的機會主義動機及其背後的經濟制度因素、歷史文化因素、社會因素、政策性因素等誘因，我國證券市場信息披露、信息傳遞和信息運用過程中存在著比較嚴重的虛假陳述、盈利操作、購買審計、審計舞弊、虛假或不實信息傳遞、內幕交易等利用不對稱信息優勢謀取私利的違法違規行為，證券市場有效性大大降低，投資者（尤其是中小個人投資者）的利益受到侵害，投資者對證券市場的信心開始動搖。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。The existence of original flaw leading to early destroying of structure could not be predicted by traditional fatigue designing method of steel structure of crane. so it was inevitable that the cranes that were designed according to this method had hidden dangers. many great steel - making plants were worrying about the serving cranes that were bought in the 70 ' s
由於起重機鋼結構中初始裂紋的存在而導致的結構早期失效用傳統的起重機鋼結構疲勞設計方法是無法預測的，因此這種按傳統方法設計出的起重機就難免會存在一些事故隱患，我國大型鋼鐵企業在七十年代購買並使用至今的大批起重機都有此顧慮。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。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。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。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。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。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。But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure
從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。It provides conveyancing services to the housing authority in connection with the sale of flats under the home ownership scheme and the tenants purchase scheme, the financial secretary incorporated for the extension of non - renewable leases, and the secretary for home affairs incorporated for the purchase of accommodation for welfare purposes in private developments
在房屋委員會出售居者有其屋及租者置其屋計劃樓宇、在財政司司長法團為沒有續期權利的契約續期，以及在民政事務局局長法團購買物業以便於私人樓宇營辦福利服務時，該處也會提供轉易土地服務。A. this section discusses the purchase method and some accounting issues
一是介紹了購買法及其財務會計問題。There are three kinds of accounting methods for business combinations, which are the purchase method, the pooling of interests method and the fresh - start method
合併的會計方法有購買法、權益集合法和重新開始法三種。There are purchase method, pooling method and fresh - start method in accounting methods dealing with acquisition by exchange of stock, whereas fresh - start method has not been in use
換股合併會計處理法有購買法，權益結合法和重新開始法三種，重新開始法在實際當中還沒有得到應用。In short, the innovations of this research can be concluded as fomowings : ( 1 ) to take the lead in applying the newest data mining technique based - on the artificial intelligence in the traditional apparel expenditure behavior, which is not only unique in angle of view but also creative in the research methodology ; ( 2 ) to integrate each aspect of the household apparel consumption decision - making behavior within one system, then to apply the outcome into market practice ; ( 3 ) to take use of both the traditional statistic methods and data mining technique based - on hml to analysis apparel consumption decision - making behavior, which learn from others " strong points to offset one ' s weakness and achieve mastery through a comprehensive study of the subject
具體邇一言，本研究的創新之處可以歸納為: （ 1 ）率先將基於人工智慧的數據挖掘最新技術和成果應用於傳統的服裝消費行為的研究，不僅視角獨特而且在消費行為研究的方法論上有所突破。 （ 2 ）利用數據挖掘工具將家庭服裝消費行為的各個方面進行了系統的整合研究，突破了傳統研究的單一性和局部性，從而挖掘真正代表消費者購買傾向的規則和模式，並將研究結果應用於市場實際操作加以驗證，實現理論與實踐的結合。 （ 3 ）將以數理統計為中心的傳統統計方法與以市場數據為中心的數據挖掘技術方法交叉應用於服裝消費行為的實際問題研究，取長補短，融會貫通。This article starts from the general concepts of business combination, analyzes in detail the two main accounting methods ( purchase and pooling of interest ) and our present accounting method dealing with consolidation, and puts forward several proposals for the draft of the standards of business combination
本文從企業合併一般概念出發，詳細分析企業合併的兩種主要處理方法?購買法和權益集合法以及我國合併的會計處理現狀，最後結合我國現實會計環境，借鑒國外經驗，對企業合併準則提出了幾點建議，試圖推動我國企業合併會計理論實踐的發展。I am chongqing an unit company, the book of chinese newest tax law that gets beijing * * culture to transmit a center to send, money is met book, audit book adds up to 3, ask my company remit money goes to beijing 698 yuan, generation of the member that my duty wu is in charge of only orders he says, before long, really a person makes a telephone call, profess of revenue call wang gang, want us to pay buy
我是重慶一個單位公司，收到北京* *文化傳播中心寄來的中國最新稅法書籍、財會書籍、審計書籍共計三冊，要求我公司匯款到北京698元，他說是我稅務專管員代訂的，不久，確實有一個人打來電話，自稱稅務局的叫王剛，要我們付款購買。One thing to take into consideration when looking at a previously owned knife is that the former owner may have loosened the pivot screw so they could " sling " the blade open, thus compromising the makers original " specs " for blade play
對購買二手刀來說，一個要考慮的因素是，前擁有者可能為了用「甩」法開合刀體而擰松刀軸螺絲，這會影響制刀者對該刀的設計初衷。Market research involves studying people as buyers, sellers and consumers, examining their attitudes, preferences, habits, and purchasing power. market research is also concerned with the channels of distribution, promotion and pricing, and the design of the products and services to be marketed
市場研究以買家、賣家及消費者為對象，研究他們的態度、喜好、習慣及購買力；同時亦會在產品及服務推出市場前，分析其銷售渠道、推廣方法、定價策略以及設計等。分享友人