acquisition accounting 中文意思是什麼

acquisition accounting 解釋
購買會計法
  • acquisition : n. 1. 取得，獲得；習得。2. 取得物，獲得物[人]。3. 【無線電】探測。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Advise on pre - acquisition and post - acquisition accounting and financial techniques

    建議並購前後會計財務服務
  2. 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。
  3. Article 15 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date

    第十五條企業合併形成母子公司關系的，母公司應當設置備查簿，記錄企業合併中取得的子公司各項可辨認資產、負債及或有負債等在購買日的公允價值。
  4. 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。
  5. 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。
  6. Athletes recipes and ordinary people are not the same, at the players in the daily diet with the main carbohydrate intake is from whole grain bread, noodles, italy easily absorbed in the acquisition of food, accounting for 65 % of the day diet, and the remaining 35 % is poultry, vegetables intake

    湖南廚師網記者訊運動員的食譜和普通人不一樣，在球員每天的飲食搭配中，最主要的攝入是碳水化合物，從全麥麵包、意大利麵等易於吸收的食品中獲取，佔到一天飲食的65 % ，剩餘的35 %是禽類、蔬菜類的攝入。
  7. 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。
  8. Lastly, in view of the strong preference for equity financing and the irrationality of equity structure of the china ’ s listed companies, this thesis proposes the following constructive suggestions : 1. strengthen the construction of basic regulation systems ; 2. enhance the independence of the board of directors ; 3. highlight the function and independence the supervisory board ; 4. encourage merger and acquisition of china ’ s listed companies ; 5. enlarge institutional investors ; 6. improve the transparency and disclosure of accounting information

    最後本文根據中國目前的市場環境特徵，即上市公司強烈的股權偏好和股權結構的不合理，提出了幾點建議： 1 、加強基本制度建設； 2 、提高董事會的獨立性； 3 、加強監事會的職能與獨立性； 4 、鼓勵上市公司的並購重組； 5 、推進機構投資者隊伍的壯大； 6 、加強和改善信息披露。
  9. Accounting for assets acquisition

    取得資產的會計處理
  10. By using the accounting index method, this paper gives the demonstration analysis on the performance of merger of the 204 listed companies that have experienced merger and acquisition in 2002, explains the results and advances some policy suggestions

    採用會計指標法對2002年發生並購的204家上市公司的並購績效進行了實證分析，對實證結果進行了解釋並提出了一些政策建議。
  11. The paper analyzes general accounting principle of oil & gas industry in the united states and evaluates two kinds of accounting methods. successful efforts & full costs. research is made to the investment accounting method of the united state relating to various phases of oil and gas operation, including property acquisition, retention and surrender, exploration, development and production

    本文從介紹美國油氣工業基本會計核算原則出發，在研究美國礦區購置成本、折舊的單位產量法以及勘探、開發、生產不同階段的核算方法的基礎上，分析了現階段我國石油投資核算現狀，指出了其存在的油氣成本反映不實、折舊方法不合理、國家對于礦區產權無法體現等問題。
  12. Chapter two, asset reorgnization of listed company consists of 4 forms : merger and acquisition, share transferring, asset stripping and assets exchange, this chapter combining some international accountancy conventions and our country ' s existing accountancy regulations, probes into the accenting problems revolved in the main 4 forms of asset reorgnization of the listed company, points out some problems about current accounting process and accounting informations disclosure in asset reorgnization of listed company and proposes some relating improvement suggestiongs

    第二章，上市公司資產重組主要分為四類：對外購並擴張、股權轉讓、資產剝離和資產置換，本章對這四種主要的資產重組方式中所涉及到的會計問題，結合國際會計慣例及我國現有的會計規范，進行深入的探討，指出當前上市公司資產重組的會計處理及會計披露中存在的一些問題和提出一些改進建議。
  13. The approach to the combination of financial statement should be thought as a special way or manner to solve the accounting question that follows the business merger & acquisition. it could be thought as a result of dealing with the challenge of the change of the company property right, too

    合併報表會計方法可看作是為了解決取得控股權合併方式下企業合併所帶來的會計問題? ?編制合併會計報表所涉及的手段、方式或法則，是現代會計應對產權關系變化帶來的挑戰，對傳統的編制會計報表具體核算方法的一種拓展，是會計核算方法的一個特殊分支。
  14. And the recommendations and comments are made on how to reform our current system, such as importing unit - volume method, reforming cost center, abolishing exploration fund accounting method, practicing property acquisition right, and other imagination to push circulation of property

    借鑒美國的投資核算方法，提出了引進單位產量法，改革我國的成本核算中心，取消勘探開發基金核銷辦法，實行礦區勘探權的有償獲得，推動礦區資產的正常流通等一系列改革設想。
  15. Acquisition by exchange of stock is still at the primary stage. there are many problem during the process of development, such as asset valuation in acquisition. standards of acquisition process, ration for the exchange of stock and accounting methods for acquisition

    換股合併在我國還處于初級階段，在發展過程中存在著諸多問題，如合併過程中資產評估、合併程序規范、換股比例、合併的會計方法等。
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