購運組 的英文怎麼說
中文拼音 [gòuyùnzǔ]
購運組
英文
purchasing section-
Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company
本文從分析資產重組對會計基本理論與方法的影響入手，對上市公司資產重組中的幾個重大會計問題，包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討，並在此基礎上結合我國的資產重組實踐，提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。Portfolio investors usually buy foreign assets because they like an individual security, not on the basis of expected currency movements
資產組合投資者經常購買外國資產，這是因為他們喜歡個人證券，而不是因為預測到了貨幣運動的方向。Contents of this course include : basic concepts of financial management, atternative forms of business organization, financial statement analysis, break - even analysis, operating & financial leverages, managing working capital, short - term financing, financial mathematics, capital budgeting & risk, discounter - cash - flow model, fundamentals of securities valuation, cost of capital, capital structure, dividend policy, long - term financing, leases, mergers & acquisitions, holding companies, restructure and liquidation
課程涵蓋了財務管理的基本概念，企業組織型態，財務報表分析，損益平衡分析， ?桿原理，營運資金管理，短期融資，財務數學，資本預算及風險，現金流量折現模型，證券評價基礎，資金成本，資本結構，股利政策，長期融資，租賃，並購，握股公司，重整及清算等重要課題。In rescent 10 vears in our counrtry, some excllent enterprises, such as hair, also used this instrument and achived a great success. this is a good example for zigong cemented carbide co. ltd. but zigong cemented carbide co. ltd has its own character, and has to be considered its own specialty and its location when using capital instrument. only when the company connect these two sides organically, then the realistic strategy target can be drawn up and the developing location can be chosen. under guidline of the detailed mergence. purchasing, reorganization and investment ' s policy with hard effort and work, the zigong cemented carbide co. ltd future should be glorious and the company ' s developing t - arget should come true
但是，自貢硬質合金有限責任公司有其特殊性，在運用兼并、收購、重組、投資等資本運營手段時要考慮自身特點、公司地理，要考慮資本運營手段的原則、特點的方法，要考慮創造性地將兩者有機結合起來，制訂出更加切實可行的戰略目標，選準定位，並在具體的兼并、收購、重組和投資策略指導下，奮發努力，扎實工作，這樣，自貢硬質合金有限責任公司的前景必將更加美好，公司的發展目標必將得到實現。It is respectively : production, facility for transporting operates personnel : jockey of lathe work, milling, grinding work, boring labour, solderer, modular machine tool, machining center jockey, casting matchs benchwork, besmear to install ship - fitter of ship - fitter of equipment of benchwork of labour, tool, boiler, electric machinery, discretion to control ship - fitter of appearance of ship - fitter of appearance of instrument of electric equipment ship - fitter, electron, electrical engineering instrument, machine ; irrigation works of aricultural herd fishing produces personnel : inspector of quarantine of the member that animal epidemic disease prevents and cure, animal, firedamp produces work ; personnel of line of business of commerce, service : the member that assistant, bagman, publication is issued, chinese traditional medicine purchase and sale, clerk of the member that the division of division of appraisal appraisal division, chinese style noodle, chinese style noodle, western - style cook division, western - style noodle division, division that move wine, nutrition distributes food, dining - room, antechamber clerk, client clerk, health care ; handle affairs personnel and concerned personnel : secretary, public relations member, the member that terminal of communication of computer operator, cartographer, operator, user is maintained
分別是：生產、運輸設備操作人員：車工、銑工、磨工、鏜工、焊工、組合機床操作工、加工中心操作工、鑄配鉗工、塗裝工、工具鉗工、鍋爐設備裝配工、電機裝配工、高低壓電器裝配工、電子儀器儀表裝配工、電工儀器儀表裝配工、機修鉗工、汽車修理工、摩托車維修工、精密儀器儀表修理工、鍋爐設備安裝工、變電設備安裝工、維修電工、計算機維修工、手工木工、精細木工、音響調音員、貴金屬首飾手工製作工、土石方機械操作工、砌築工、混凝土工、鋼筋工、架子工、防水工、裝飾裝修工、電氣設備安裝工、管工、汽車駕駛員、起重裝卸機械操作工、化學檢驗工、食品檢驗工、紡織纖維檢驗工、貴金屬首飾鉆石檢驗員、防腐蝕工；農林牧漁水利生產人員：動物疫病防治員、動物檢疫檢驗員、沼氣生產工；商業、服務業人員：營業員、推銷員、出版物發行員、中藥購銷員、鑒定估價師、中式面點師、中式面點師、西式烹調師、西式面點師、調酒師、營養配菜員、餐廳服務員、前廳服務員、客戶服務員、保健按摩師、職業指導員、物業指導員、物業治理員、鍋爐操作工、美容師、美發師、攝影師、眼鏡驗光員、眼鏡定配工、家用電子產品維修工、家用電器產品維修工、照相器材維修工、鐘表維修工、辦公設備維修工、保育員、家政服務員、養老護理員；辦事人員和有關人員：秘書、公關員、計算機操作員、制圖員、話務員、用戶通信終端維修員。After having been finished the installation of the unit, the ningxia zhongning power ltd. company must concern about the thermodynamic performance, the character of energy consumption and the effectiveness of the unit
該機購置安裝完成後，在寧夏中寧發電有限公司運行狀況如何，其熱耗特性，機組的效率是多少，是運行單位和設備廠家共同關心的問題。Then it illustrates the epc function, strong financing ability, advanced technics and engineering technology, global sales net and procurement net, designing as main body, and other main characteristics of international engineering companies. comments on designing, procurement, construction and running services are also included. characteristics of the responsibility system of site managers, triangular management, epc whole process system management, applying bcwp principle to manage projects are analyzed and anatomised as well
其次，本文對國際型工程公司產生過程、主要特點、組織結構等進行了實證分析；對國際型工程公司所具有的epc全功能、較強的融資能力、先進的工藝技術和工程技術、全球營銷網和采購網、以設計為主體等主要特點進行了論述；對國際型工程公司設計、采購、施工、開車服務進行了評述；並側重對國際型工程公司實行項目經理負責制、矩陣式管理、 epc全過程系統管理、運用贏得值原理進行項目管理的特點進行了剖析研究。The plan is to finger out the laws and rules in favor of the venture capital ' s operation in order as soon as possible, establish the leading fund provided by government, offer governmental credit assurance and stock, reduce the tax to the high - tech enterprise, construct the polarizing investor frame including government, corporation, international investment company, achieve the legalization of private - collecting fund, quicken the course of endowment insurance fund of investment to the venture capital, that can solve the problem of capital shortage, to improve the rule - framework of the investment company, and expect to carry out the limited and partnership company. through the way of theoretics education and practice, introduce into the advanced technology and talent to promote the ability of investment specialist, strengthen the inspection to medi - agency and exploit the operation scope, bring forward a set of high - tech enterprise evaluating system suitable to choose the enterprise invested by the investment company. last, buy by corporation, and - techniqufi - and property right dealing market is the practicable exit channel comparatively
即盡快制定有利於風險投資規范運作的法規及條例，建立政府導向基金，為高新技術企業提供政府信用擔保、政府采購以及稅收優惠等政策支持；構造由政府、大公司、國際投資公司構成的多元化投資者結構，盡快實現私募基金的合法化，加快社會養老保險基金進入風險投資的進程，以此方式解決資金短缺的問題；在目前有限責任和股份有限機構組織形式的基礎上，改善風險投資機構的法人治理結構，並建議早日實現有限合夥制組織形式；以理論教育結合實踐，引進國外先進技術和人才等方法促進投資專業人才能力的提高；通過加強對中介機構的監管和拓展中介機構風險投資中介服務，促進中介機構的建設，並結合實際提出一套適合於風險投資公司選擇投資項目的高新技術企業評估體系；最後建議以大公司收購和技術產權資本交易的方式作為目前較為可行的風險投資退出渠道。In the fourth chapter, by the theoretic and comparison, a series of methods improving the venture capital mechanism in china have been put forward, such as : enlarging the financing source, setting up the multi - level financing system, developing more efficient and incentive organization form such as. fund form and limited partnership form. improving the risk control and strengthening management after investment. besides these methods, we should develop different way to reclaim the capital, such as going on the stock market through purchasing or borrowing stock shell and enterprise repurchase, the property exchange market and otc market are also considerable
如：進一步擴大風險資本來源，建立多層次的資本來源體系；在組織形式上，目前以公司制為主，待條件成熟時積極發展運作效率更高、激勵機制更強的基金制和有限合夥制；加強投資后的管理，改善對投資風險的控制；在退出機制上，提出了應積極發展買殼上市和借殼上市、企業回購、通過產權交易市場和場外交易市場退出等多種退出方式。The culture of an enterprise affects its every operational aspect. through the in - depth analysis of the historical background of an enterprise ' s culture, combined with the analysis of the conflict between wan ke and hua yuan, two leaders of real estate which contain the distinctrdiflerent culture, and the process they got to integrate into each other ' s culture and organization, i formed the opinion that the m & a between powerful enterprises should put even more emphases on the way and method of culture integration
企業文化影響著企業運作的各個方面，深入分析目標企業文化形成的歷史背景，分析其與收購方企業的文化融合的可能性，並結合萬科和華遠之間的文化沖突，分析兩個有著鮮明的不同文化的地產業領頭羊，如何在文化整合和組織整合方面進行融合的過程，分析說明了強勢企業之間的兼并重組更應注重企業文化整合的方式和方法。Merger and acquisition ( m & a ) is an important operating mechanism for enterprise consolidation. through the absorption of one or two more enterprises into another one, it can achieve the reunification of key production elements, the continuous adjustment of technology, the restructuring of internal organization and the rational arrangement of operation scale. it can also fulfill the requirement for value creation in a wider range and a more reasonable structure
企業並購是企業組合的一個重要運行機制，是一個企業通過容納另一個企業或多個企業，形成生產要素的重新組合，生產工藝的不斷調整，企業內部機構進行新一輪配置，生產組織規模日趨合理，使企業能夠在更大范圍和更合理結構基礎上，滿足資本增值的要求。It is necessary to construct a subsystem, orgnizational system, social service system, macromanagement system, technique system and human resource development system. it adopts seven main promotive models, the science - research - base model, new & high - tech industrial park model, enterprise technology centre model, industrial technology development centre, engineering research centre model, science - research - production union model, and teconology plan model. it also utilizes the fo llowing eight policies in struments synthetically : tax policy, finance policy, governnent purchase policy, intellectual property rights protection policy, promoting the development of msb, human resource development and management policy, promoting the dovelopment of social service system policy, and industry policy
建設多元化、高度開放的組織系統，門類齊全、功能活躍的社會服務系統，高效率、間接調控的宏觀管理系統，多層次、階段遞進的技術系統，以職業技能開發為起點，以創造力開發為目標的人力資源開發系統等五大子系統，採取科研基地模式、高新技術產業開發區模式，企業技術中心模式、行業技術開發中心模式、工程研究中心模式、科研生產聯合體模式、科技計劃模式等七大推進模式，綜合運用財稅政策、金融政策、政府采購政策、知識產權保護政策、促進中小企業發展政策、人力資c廟二工會匕汐一召樸傘一二仕山人8日食《玄啃鼠析笨本小析竿《 ， d杯刀又刁」 b七三從斤一、 i人工七丁。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。While resources possessed by an enterprise are limited, those belonging to whole society are resourceful. it is almost impossible to swiftly develop by wholly depending on the resources an enterprise possesses. only by capitalizing on social resources and optimizing allocation of resources, developing socialization resources, operating internationally, managing scientifically and utilizing the specialized finance tools such as merge and acquisition, restructure can an enterprise develop quickly by reducing the lead time of r & d new products
一個企業所掌握的資源是有限的，單純依靠企業自身有限的資源去發展，要想獲得飛速的發展幾乎是不可能的，只有充分利用社會上無限的資源，優化資源配置，走資源開發社會化、經營國際化，內部管理科學化，並專業化地運用兼并、收購、重組等資本運作方式，企業才能大大縮短產品開發周期，迅速發展。Being a complicated system of engineering, the financial design of merger and restructuring is a process of using the modern financial theories to plan the project, to choose the way of m & a and payment and to implement the financial restructuring and capitalization successfully
並購重組財務沒計作為一項復雜的工程是指運用現代財務理論安排並購、選擇並購方式、並購支付方式和正確實施財務重組和資本化的過程。Therefore, a new upsurge of investment for automotive components dominated by foreign company is being like a rising wind and scudding clouds. the huge market of faw in china is one of the aims of the giant in automotive industry. the multi - national automotive component suppliers are actively looking for the partner in china to coming into chinese market, enlarge the market share quickly, get the cooperative effectiveness of chinese automotive industry, reduce the cost and risk for coming into chinese market, which makes it possible for fawer enlarging the cooperation with original partner
首先，回顧了企業並購的國內外發展史和跨國並購在我國汽車行業的發展史，以及今後的發展趨勢，介紹了境外公司在我國汽車零部件行業已經展開了第二次投資浪潮，我國汽車零部件行業正積極抓住機會吸納境外公司參與並購重組;其次，以企業並購重組基本理論為指導，通過研究法國法雷奧公司參與的聯合鋁制散熱器有限公司與富奧散熱器分公司並購重組案例實際操作過程，對比分析並購重組運作和實施過程中，我國國有企業與境外企業存在的差異，並對因此而重組失敗的原因進行分析，總結出在境外公司參與的跨國並購中，我國國企存在的問題，並針對相應問題提出規避的建議。Enterprises should establish a " dumbbell " and flat organization construction, a talent - considering personnel - recruiting system. they should also conduct strict, effective and flexible administration as well as improve information and technology to make administration informationized. s. management innovation : enterprises should choose proper field and appropriate competitive strategies
在資本運作方面，企業既要善於利用本企業己有的有形資產和無形資產通過金融市場和資本市場籌措企業生產經營所需資金，又要善於保持合理的資本結構，還要通過兼購重組，優化資本（資源）結構，同時防止競爭對手惡意並購。As the first to provide direct digital control technology for building automation, the first to embed a web server in a building controller and the first to provide complete integrated solutions based on open systems for building it, a company of profound service culture and professional knowledge, with the help of its parent company, schneider electric s source advantages, tac has acquired quick development in chinese market and participated the prestigious projects, such as national theater, national high court, guangzhou exhibition centre, beijing friendship hospital, tsinghua university sports centre and so on
C .憑借母公司施耐德的優勢資源已經在中國市場獲得了長足的發展，先後承攬了包括國家大劇院、最高人民法院、廣州會展中心、北京友誼醫院及清華大學體育中心在內的一系列國家重點工程。而施耐德電氣在實現對tac及安德沃的收購、重組后將更加從容面對2008年北京奧運會及2010年上海世博會帶來的機遇和挑戰。Our empirical tests, using 1078 m & a cases and other significant corporate events, verified these hypotheses
利用1078個並購重組事件和其他上市公司重大事件為樣本，本文運用事件研究法，證實了上述假說。To sum up, in fact there is a series of management train of thought and way of operation behind the merger, acquisition and restructuring. under certain circumstances, the actual effect of integration decides the efficiency and effect of enterprise restructuring
綜上所述，在企業的並購重組活動的背後，實際上是一整套的管理思路和方式的運作，在一定的條件下，整合的實效決定了公司重組的效率和效果。分享友人