購買法 的英文怎麼說

中文拼音 [gòumǎifǎ]
購買法 英文
purchase methed
  • 購 : 動詞（買） purchase; buy
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 購買 : purchase; buy; emption
  1. 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。
  2. 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。
  3. 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。
  4. 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。
  5. This paper suggests that what china should choose is a kind of binary structures that allowing purchase method and the pooling of

    我們建議我國應當選擇的是允許購買法與權益結合法並存並對權益結合法的適用范圍實施嚴格限制的二元格局。
  6. 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。
  7. After the concise discussion of the two main methods, it focus on demonstrating the difference between the two methods in the theoretic basis, procedure, accounting result, quality of accounting information and so on ; then it depicts elaborately the evolution and debate of the pooling of interest

    本文簡要論述了購買法和聯營法這兩種基本方法的特點及差異，並對聯營法的歷史演變過程及缺陷進行了詳細的闡述。
  8. 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。
  9. 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。
  10. 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。
  11. 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。
  12. 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。
  13. First trace back the historical development of the two methods

    第2章購買法與權益集合法的比較研究。
  14. 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。
  15. You ' ve signed that gire purchase agreement and you can ' t really afford the repayments. you should look before you leap

    你已經簽了分期付款購買法合同，但實際上你無法償還，你在行動前應該謹慎。
  16. 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。
  17. Then introduce the purchase method and pooling of interest respectively. finally come to the conclusion that purchase will be the ultimate unique method of business combination

    由此歸納出兩者的區別和利弊，得出結論：購買法將最終成為企業合併的唯一處理方法。
  18. 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。
  19. The last one has never been used in practice yet ; the second one is used under strict conditions ; and the first one is used in every comer of the world. we should use the purchase method in all combinations

    重新開始法在全球還沒得到實際應用，權益集合法在少數國家（如美國）得到了有限的應用，購買法是應用最廣的一種方法。
  20. 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。
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