集團企業合併 的英文怎麼說

中文拼音 [jítuánqìyègěbìng]
集團企業合併 英文
conglomerate merger
  • 集 : gatherassemblecollect
  • 團 : Ⅰ名詞1 （團子） dumpling 2 （成球形的東西） sth shaped like a ball 3 （工作或活動的集體） group; ...
  • 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; ...
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  • 集團 : group; clique; circle; ring; bloc
  1. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  2. 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。
  3. It entered the fortune global 500 list on july 12, 2004 for a consolidated revenue of 11. 7 billion usd of the previous year

    2004年7月12日，上汽集團以上一年度合併銷售收入117億美元的業績，首次躋身《財富》雜志世界500強企業行列。
  4. The holding company and the subsidiaries within the same group of companies should declare and pay income tax separately and that will help ease the migration of taxpayers and shift of tax revenues among different regions and cities

    考慮到企業所得稅法實行了法人稅制，企業集團內部的母子公司原則上應獨立納稅，合併納稅應從嚴掌握，這樣也有利於減緩地區間稅源轉移問題。
  5. Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method, origination way and equity structure ; non - controlling interest, position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements. some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements

    結合第二章合併會計報表理論框架的分析，筆者認為在討論制定我國合併報表具體會計準則時，應格外關注以下問題：應關注聯營法，考慮其適用性；應關注實體理論，可考慮採取以實體理論為主的作法：應考慮到企業集團業務的發展趨勢，力求對各種具體業務問題作出明確的指南。
  6. 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。
  7. Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements

    第十一條企業集團內部交易形成的貨幣性項目的匯兌收益或損失，不能在合併財務報表中全額抵銷的，該貨幣性項目的外匯風險可以在合併財務報表中指定為被套期項目。
  8. It is of 3th, cancel after verification correctly enterprise group inside compensate for to sell economic item, weave newspaper scientifically to merge accounting form, is most important for raising the state - owned group accounting information quality of holding company

    第三，正確核銷企業集團內部抵銷經濟事項，科學地編報合併會計報表，對提高國有控股企業集團會計信息質量至關重要。
  9. Quantitative mega companies and multinational corporations are set up by kinds of combinations, especially equity - controlling combination

    大量的大型企業集團和跨國公司將通過企業合併，特別是控股合併而產生。
  10. This paper utilizes decision theory, cybernetics and system according to function and the characteristic of the state - owned group financial accountant of holding company to discuss and worth related theories such as theory, is close to combine the reality of the state - owned group financial management and accounting information system of holding company, adopts to determine the nature, is with ration, sum up the method of deducing, enumerate case layer upon layer further, record system and processing for the state - owned systematic essential factor, system hierarchy of control and classfication in the group accounting information system of holding company to handle system, combined accounting form and accounting accounting center, information transmit the related problems such as system have carried out the thorough research of overall system, inference makes the modern systematic structural frame of the state - owned group accounting information of holding company that perfected scientifically, and reach following conclusion : first, accounting information is that the key, accounting information system of the information of business management is the strong support system of enterprise decision

    外部競爭和內在要求的雙重壓力都表明企業集團構建科學完善的會計信息系統十分必要和迫切。本文根據國有控股企業集團財務會計的特點與職能，運用決策論、控制論、系統論和價值論等相關理論，緊密結合國有控股企業集團財務管理和會計信息系統的實際，採用定性與定量相結合、歸納推斷的方法，層層深入，列舉案例，對國有控股企業集團會計信息系統中的系統要素、制度控制體系、分類記載體系、加工處理體系、合併會計報表、會計核算中心、信息傳遞體系等相關問題進行了全面系統深入的研究，推論出科學完善的現代國有控股企業集團會計信息系統的構架，並得出如下結論：第一，會計信息是企業管理信息的核心，會計信息系統是企業決策的強有力的支持系統。
  11. The merger of accountants ' report forms in corporate grouping

    從企業集團化發展看財務會計報表的合併
  12. 3 ) both the parent corporation and its subsidiary corporations are insolvent. by introducing the substantive consolidation doctrine, firstly, the assets and debts of the parent corporation and its subsidiary corporations are to be calculated together, secondly, the creditors " right and security relationship between them should be subtracted from the amount in the fi

    鑒於我國企業集團經濟一體化現象的普遍存在，因此在母子公司都破產時，可考慮引進「實質合併原則」的做法，原則上把破產母子公司的資產和債務合併計算並去除掉彼此間的債權和擔保關系，然後把組合后的破產財產，依債權比例分配給集團債權人。
  13. In chapter 1, this thesis begins with the problem of yindu group, reviews the international background of segmental report and the evolution from the completely voluntary disclosure to the strictly obligatory disclosure of enterprise group ' s segmental report in china. the limitation of the consolidated financial statement are also discussed in this part to interpret the necessity of the segmental report

    在本文的第一章中作者以銀都集團為例提出了分部報告這一概念，對分部報告的國際背景做了介紹，結合證監會和財政部的規定回顧了我國企業集團分部信息從自願披露到較為嚴格的強制披露這一過程，綜述了合併報表的缺陷和實施分部報告的必要性。
  14. For financial report users, though consolidated financial statement can fairly present the financial condition and operating results of yindu group as a whole, it ignore some important information of diversified operations, making the users of financial information unaware of the profitability, prospect and risk condition of different industry and geography while the enterprise groups diversifying their operations in order to occupy markets and reduce risks. as the investors and other financial information users pay more attention to the segmental information, the demands for segmental report are increased

    對于報表使用者來說，雖然合併報表可以總括地反映銀都集團的全貌，滿足信息用戶了解整個集團的財務狀況和經營成果的要求，但是，由於集團經營的多元化，報表使用者難以利用公司整體的財務資料來深入分析企業經營得失的原因，而隨著理性程度的提高，投資者和其他財務信息使用者對集團分部信息的關注程度日益提高，對銀都集團分部報告的要求也隨之增加了。
  15. Consolidation scope relates to the issue of accounting entity. generally speaking, companies should be consolidated into the statements as long as they control or be controlled. however, in prac

    在對合併范圍分析時，具體地，我們研究了暫時性控制、削弱的控制、非相似的業務、不重要的子公司、企業集團內部交叉持股下的合併會計報表等特定情形。
  16. China us capital holding group focuses on business of venture capital, corporate finance, merger & acquisition ( m & a ), financial consultation and innovated financial product development

    中美資本控股集團是一家集風險投資、企業融資、收購合併、財務顧問及創新金融產品開發的綜合投資金融機構。
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