進行合併企業 的英文怎麼說
中文拼音 [jìnhánggěbìngqìyè]
進行合併企業
英文
combining enterprises- 進 : 進構詞成分。
- 行 : 行Ⅰ名詞1 (行列) line; row 2 (排行) seniority among brothers and sisters:你行幾? 我行三。where...
- 合 : 合量詞(容量單位) ge, a unit of dry measure for grain (=1 decilitre)
- 企 : 動詞1. (抬起腳後跟站著 ) stand on tiptoe2. (盼望) anxiously expect sth. ; look forward to
- 業 : Ⅰ名詞1 (行業) line of business; trade; industry 2 (職業) occupation; profession; employment; ...
- 進行 : 1 (開展) be in progress; be underway; go on 2 (從事) carry on; carry out; conduct; make 3 (...
-
This thesis firstly introduces the defference between edi and the communication of information based on xml, and puts forword a kind of interface of communication of information between enterprises based on xml. secondly analyses the applications of xml in the communication of information between enterprises, database query and the different database ' s interface. thirdly introduse cii based on xml. afterword some key problem for the communication of information based on xml. after that, a query of productions ' informations system based on xml is bringed up. the author completes the design and the running of this system
並重點對基於xml的異種數據庫通信、數據庫查詢、異種數據源合併技術進行了深入的研究。在此基礎上完成了基於xml的產品信息管理原型系統的設計與開發。實踐證明本文提出的基於xml的企業信息集成框架的基本框架和實現技術是可行的、有效的。Preferential tariff treatment as a typical case of tax incentives is analyzed in this paper to forecast the impacts on foreign capital inflow in the process of " uniting the domestic and foreign enterprises ' income taxes into one "
由於進口關稅優惠政策是唯一經歷了實施和取消過程的外商投資企業稅收優惠政策,因此對它的研究有助於我們預測即將實行的內外資企業所得稅合併對流入中國的外資額的影響。Since china ’ s reform and opening to the outside world 20 years ago, we use different income tax to the fdi and the domestic invest enterprises. as the deepen of the opening to the outside world and entering into the wto, china is facing the question of whether will unify the income tax of the fdi and the domestic invest enterprises and how to unify it. on the one side this context analysis the spill over benefit, the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax. on the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step. in the end of this context we propose the measure to solve the problem which it may occur after the unification
自改革開放初期至今,我國實施了內外有別的企業所得稅制度,隨著改革開放的推進及我國的入世,內外資企業所得稅的合併與否,以及怎樣合併被提到議程上來。本文通過對我國吸引外資的稅收優惠政策,特別是所得稅優惠政策進行效益分析,一方面分析了稅收優惠引進大量外資所帶來的溢出效益、資本效益,並以90年以來的引進fdi為例進行分析,另一方面分析了我國現行的所得稅制度存在的問題。在以上分析的基礎上,本文認識到我國內外資企業所得稅改革的必要性以及改革基本條件,提出實施「漸進式」合併我國內外資企業所得稅的方案,並分析了合併的影響及對策。The business scope of this law firm includes : the providing of legal services for international companies, groups, investment individuals including those from hong kong, macao, and taiwan who have investment and trade in china ; the working as an agent in the settlement of trademark disputes ; working in dissolution and liquidation for the foreign investment enterprises ; working as agents in the arbitration and litigation for the adjustment and restructure of the company s property right ; assignment and auction of the company s property right, purchase annexation, merger and separation of the company, assignment of the stocks and shares of the company, economic and trade affairs, and investment disputes
業務范圍包括:辦理中國境外含港澳臺公司集團投資基金個人在華投資貿易的法律事務服務商標事務代理外商投資企業解散清算事務公司產權結構調整與重組轉讓拍賣公司的收購兼并合併與分立以及公司股權的轉讓,商事經貿投資爭議仲裁與訴訟的代理業務。該所成立以來,已為多家境外著名公司商社在華投資提供了優質的法律服務,起草制訂合同章程等重要法律文件辦理在京的法律事務辦理國際商事及投資爭議仲裁案件及對外資企業進行解散和清算。So, the functionality of finance must be adjusted, and make it become a department which can do cost management, long - term investment decision - making, long - term raising money, floating capital management, and do financial analysis, planning, and enterprises purchasing and regrouping
因此,需要對企業的財務功能進行調整,使它成為能夠進行成本管理、長期投資決策、長期籌資決策、流動資產管理、做出財務分析和財務計劃及企業收購與合併分析的部門。In this part, the author retrospect conclusively all kinds of foreign direct investment theory, which constructs theoretic basis for foreign direct investment of our enterprise, basing on the general capital " s macro flow
在這一部分中,作者對各種對外直接投資理論進行了總結性回顧,為我國企業實施對外直接投資戰略構造理論基礎。在一般的資本宏觀流動理論上,合併了企業擴張的微觀理論。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。No matter whether there is any sign of possible assets impairment, the business reputation formed by the merger of enterprises and intangible assets with uncertain service lives shall be subject to impairment test every year
因企業合併所形成的商譽和使用壽命不確定的無形資產,無論是否存在減值跡象,每年都應當進行減值測試。Logistics is a new industry which conforms transportation, storage, handling, machining, equipment and delivery, information and other processes to deal in incorporation by using modem means of organization and management. it ' s also a new economic increasing point and an important mine of profits to the enterprise besides the reduction of resources consumption and the enhancement of labor rate
物流業是利用信息和網路技術,運用現代組織和管理方式,將運輸、倉儲、裝卸、加工、配送、信息等環節進行整合併一體化經營的新興產業,是企業在降低物資消耗、提高勞動率以外的重要利潤源泉和新的經濟增長點。Based on the effective competition theory, the writer agrees in denying the scale standard and tolerating the mixed combnition, through defining the relevant market, examining the market share and the market concentration degree and on the basis of considering market ' s entering factors, such as the obstacle the bankrupt, the economic benefits and the international competitiveness, etc, then absorbing the rational factors in the rational principle, the social public interests
基於有效競爭理論,筆者贊同在認踴準上,否認賬標準,容忍非橫向合併,通腑定相關市場,審查市場份額和市場集中度,再在考慮市場進入障礙、瞰、經濟效益、國際竟爭力等因素的基礎上,吸收合理原則、社會公益原則和卯原則中的合理因素,綜合分析企業合併行為在反壟斷法上的合法性。The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients
本所業務范圍主要是:接受中外合資中外合作外商獨資和其他外商經濟組織,以及國有大中型企業股份有限公司有限責任公司等的委託,為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務,卓著的業績取得了廣大客戶的信任,與3000餘家客戶建立了良好的穩定的合作關系。However, behaviorism completely discards the way of guilty deduction. when taking market share and market concentration as the important standard in judging whether an enterprise has restricted the competition, they also consider the factors of economic benefit, technological invention and improvement brought forth by the merger because of the change of market competition conditions
而行為主義則徹底拋棄了這種有罪推定的方法,其把市場份額和市場集中作為判斷企業是否限制競爭的重要標準的同時,還考慮市場競爭條件變化,如合併后的經濟效益、技術創新與進步等因素。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。In the adjustment and optimization, we should adjust the ownership structure, push forward the separation of both government - enterprise and government - capital, standardize government ’ s conducts, divide or merge enterprise capabilities according to the demands of scale - economy and specialized production, push ahead with opening the defense industry market, try hard to help medium - sized and small enterprises grow, devote more attention to the building of information net - platform
調整和優化我國國防工業產業組織結構,應主要調整所有制結構;推進政企分開和政資分開、規范各職能機構的行為;按照專業化生產和規模經濟的要求對國防工業企業能力進行剝離與合併;進一步推動國防工業市場對國內和對國外開放;大力培育中小國防工業企業;加強信息網路平臺建設。Epitome standard includes market shares, market centralization degree, enterprise scales, technique innovation abilities etc. enterprise merger action and damaged efficient competition action results compose the two law important documents of the anti - competition enterprise merger. when we analysis enterprise merger actions concretely, we can adopt “ five - step analysis method. ( that is correlation market dividing, market share conformation, analysis market entering obstacles, measurement likely producing anti - competition results, cognizance likely producing efficiency. )
企業合併行為和損害有效競爭的結果構成了反競爭企業合併的兩個法律要件,在具體分析企業合併行為時我們可以採用「五步分析法」 (即:相關市場的界定、市場份額的確定、分析市場進入障礙、測定可能產生的反競爭後果、認定可能產生的效率) 。The legislative bases are as follows : the first, enterprise - combining and counter - monopoly rule should accord with the reality of one ’ s own country ; the second, the legislation of enterprise - combining rule gives closer contact to social economic developing level at that time and changes of times than traditional laws such as civil law, criminal law and constitution ; the third, enterprise - combining and counter - monopoly rule and law should be means of economic analysis. in the third part, the author puts forward the theory of competition tort, which is regarded as the essence of enterprise - combining and counter - monopoly rule, namely, enterprise - combining and counter - monopoly rule is needed precisely because of avoiding the happening of competition tort. in the fourth part, combining with chinese reality and directed by legislative bases and essence theory of enterprise - combining and counter - monopoly rule, the author analyzes the maintenance standard of enterprise - combining and counter - monopoly rule
本文第一部分對企業合併反壟斷規制的基礎理論的若干概念進行明晰並闡述筆者對這些概念的理解;第二部分對西方發達國家立法和實踐進行比較,得出企業合併反壟斷法的立法依據,即: 1 、企業合併反壟斷規制必須要符合本國的實際情況, 2 、企業合併的規制立法較之傳統的法律(如民法、刑法,憲法等)與當時社會經濟發展水平和時代的變遷有著更為緊密的聯系, 3 、企業合併反壟斷規制和立法應當注重經濟分析的方法;第三部分提出了競爭侵權這一理論,並認為競爭侵權是企業合併反壟斷規制的實質:即正是為了防止競爭侵權的發生,才需要企業合併的反壟斷規制;第四部分是在企業合併反壟斷規制立法依據和實質理論的指導下,並結合我國的實際情況對企業合併反壟斷規制的認定標準進行分析。All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination
(三)購買方為進行企業合併發生的各項直接相關費用也應當計入企業合併成本。On the other side, through the multi - aspects of research and the experience both from china and abroad on m & a, the article also clarifies its view on the efficiency theory, agency theory, transaction charges theory, value understatement theory, marketing influence theory and wealth reallocation theory. it also gives an explanation on the primitive motive on m & a, i. e. pursuing maximum profit and minimum competitive pressure, which, at the same time, generates the relevant effects : finance synergy, management synergy, market share effect, enterprise development effect, and strategy transit effect. the detail planning of a m & a strategy according to the relevant m & a motive is of critical importance to the success of a m & a operation
企業並購從橫向並購、縱向並購、發展到混合併購,反映了企業並購的發展過程;從多種角度對企業並購加以研究,並結合國內外企業並購的實際,闡述了企業並購的效率理論、代理理論、交易費用理論、價值低估理論、市場勢力理論、財富再分配理論;分析了企業並購的原始動因? ?追求高額利潤與減少競爭壓力,並由此產生的效應? ?財務協同效應、管理協同效應、市場份額效應、企業發展效應、戰略轉移效應;根據企業並購的動機,謹慎規劃企業並購戰略,對企業並購成功至關重要,可以採用中心多角化戰略、復合多角化戰略、垂直式整合戰略、水平式整合戰略來規劃企業並購;採用一個合適的方法對目標企業進行價值評估是企業並購中一個重要環節,正確評估目標企業的價值,使交易價格相對公正合理,並能提高交易成功率,避免決策失誤;確定企業並購價值后,採用一個合理的支付方式,就完成了企業並購的最後工作。In order to optimize the structure of essential factors of production, distribute resources rationally and improve the large - scale production effect of the group, basing on the common theory of organization structure designation, and considering to the special characteristics of construction industry and the present situation of the group, gdceg has been adjusting and optimizing the organization structure. redefine the function of internal classes according to effective relationship between centralization and division of authority. reconstruct the enterprise by means of combination, transference, shutting down and bankruptcyetc based on coordination among specialized divisions
為了優化集團的生產要素組合,合理配置經濟資源,達到提高集團規模經濟效益的目的,廣東建工集團組織結構運用組織結構設計的基本理論,根據建築行業的特點,結合廣東建工集團的實際,對集團組織結構進行調整和優化,在正確處理集權和分權關系的基礎上,對集團內部各層次的功能重新進行定位,並按照專業化分工協作的要求,運用合併、轉讓、關閉、破產等手段進行企業重組,塑造一個高效精幹的企業群體,使廣東建工集團成為一個有機的整體參與市場競爭。Study on some accounting problems of china consolidated statements : combination range of consolidated accounting statements ; partnership and proportionate consolidation method ; research on pooled price deviation ; research on consolidated income tax ; research on consolidated cash - flow statement ; research on limitation and implement ways of consolidated accounting statements
合併范圍、合營企業與比例合併法、合併價差、合併報表所得稅、合併現金流量表等等這些問題都可借鑒國際慣例,結合我國的實際情況加以改進和完善。本章第六部分對合併報表的局限性及彌補辦法進行了研究。分享友人