asset acquisition 中文意思是什麼

asset acquisition 解釋
資產收購
  • asset : ASSET ＝ Association of Supervisory Staffs Executives and Technicians （英國）主管人員、行政官員...
  • acquisition : n. 1. 取得，獲得；習得。2. 取得物，獲得物[人]。3. 【無線電】探測。
  1. Firstly, some basic concepts are not clear, such as what is the status of the company under liquidation, how to define the action of the industrial - commercial authority ' s invalidation of the license of the company, whether or not the share holders can sue to disincorporate the company, is it legal to dissolve a company without liquidation, what is special liquidation, under what situation will a company be obliged to disincorporate, who will be responsible for liquidation after the dis incorporation, etc. secondly, some primary legislative principles about disincorporation and liquidation that are adopted in foreign countries are not established in china, such as a company must be liquidated before disincorporation except for acquisition, the company remains valid during the liquidation until it finishes the invalidation registration, an ordinary liquidation must be replaced by a special liquidation under the instruction of the court when there is an impediment or a fraud, the company should apply to the court for bankruptcy when it is found that its debt is over its asset during the liquidation, the number of people execute liquidation can be several or just one, companies applied for annulment shall be judged by the court and must be liquidated, etc. thirdly, china does n ' t have some of the fundamental rules that are specified in the laws of foreign countries, such as the rule of disincorporation registration, the rule that the company should sue to let the court judge for disincorporation if there is a deadlock between share holders, the rule of credit trade - off in special liquidation, the rule that people who execute the liquidation are jointly responsible for compensating the loss of the third party caused by their activities that are illegal or vicious, the rule of special liquidation, the rule of the representation of the people who execute the liquidation, the rule of the court supervising the liquidation in an inactive way, the rule of how long the accounts and documents should be kept after disincorporation, etc. because of the lack in research and legislation, the system for companies leaving the market is highly disorganized, which harmed the interest of the creditors and relevant people, increased the risk of market exchange, damaged the order of the market economy and the ethic of doing business, wasted the resources of the society, and impaired the authority and seriousness of the law

    再次，國外立法上的一些基本制度我國沒有，如解散登記制度，股東出現僵局訴請法院判決解散制度，特別清算中的債權協定製度，清算人因違法或惡意對第三人承擔連帶賠償責任制度，司法特別清算制度，清算人的代表性制度，法院消極監督清算制度，帳薄及文件在公司解散后保存法定期限制度等。由於理論研究和立法的不足，造成了我國公司法人退出市場機制的嚴重混亂，損害了債權人和利害關系人的利益，增加了市場主體交易不安全感，破壞了市場經濟秩序和商業道德，浪費了社會資源，削弱了法律的權威性和嚴肅性。文章認為，完善我國公司解散和清算制度，應借鑒和引進發達國家的法學理論和法律制度，統一我國有關解散和清算立法，在基本概念、基本原則、基本制度、基本程序諸方面進行統一規范，填補立法空白，創設法院解散公司制度，廢除行政特別清算制度代之以司法特別清算制度，健全和嚴格違反清算規定的法律責任制度（包括民事責任，刑事責任，行政責任，改變現行行政處罰范圍偏廣，民事賠償范圍偏窄，刑事追究空白太多的不協調狀況） ，從而構築起科學的公司解散和清算制度，使之符合我國經濟生活的客觀需求，符合市場經濟發展的基本方向，並與國外立法通例趨同。
  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. Any excess of the cost of the acquisition over the acquirer ' s interest in the fair value of the identifiable assets and liabilities acquired as at the date of the exchange transaction should be described as goodwill and recognised as an asset

    交易發生時，購買成本超過購買企業在所取得的可辨認資產和負債的公允價值中的股權份額的部分，應作為商譽並確認為一項資產。
  4. Based on fbahk1s net asset value as at 30 june 2003, the acquisition price is initially estimated to be hk $ 2, 157 million

    按二零零三年六月三十日未經審核的帳面凈資產值計算，收購價初步估計為21
  5. Based on fbahk1s net asset value as at 30 june 2003, the acquisition price is initially estimated to be hk 2, 157 million

    按二零零三年六月三十日未經審核的帳面凈資產值計算，收購價初步估計為21 . 57億港元。
  6. 2. asset restructuring of listed companies can be classified into 4 types such as merger & acquisition ( m & a ), transference of stock right, assets peeling and assets replace. 3

    本章首先概述了資產重組的分類標準，接著按資產重組的方式把我國目前上市公司資產重組行為分為四類：即股權轉讓、收購兼并、資產剝離，資產置換。
  7. China galaxy provides a wide range of services nationwide, including stock brokerage, securities custody, proprietary trading, securities underwriting and listing sponsorship, corporate restructuring, merger & acquisition, investment and financial consultancy, asset management, launching securities investment funds and establishing fund management companies

    公司業務范圍包括：證券代理買賣；代理還本付息、分紅派息；證券代保管、鑒證、代理登記開戶；證券的自營買賣；證券的承銷和上市推薦；企業重組、收購與兼并；投資咨詢、財務顧問；資產管理；發起設立證券投資基金和基金管理公司。
  8. 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。
  9. Where a general borrowing is used for the acquisition and construction or production of assets eligible for capitalization, the enterprise shall calculate and determine the to - be - capitalized amount of interests on the general borrowing by multiplying the weighted average asset disbursement of the part of the accumulative asset disbursements minus the general borrowing by the capitalization rate of the general borrowing used

    （二）為購建或者生產符合資本化條件的資產而佔用了一般借款的，企業應當根據累計資產支出超過專門借款部分的資產支出加權平均數乘以所佔用一般借款的資本化率，計算確定一般借款應予資本化的利息金額。
  10. The acquisition price is agreed at an amount equal to 1. 05 times the net asset value of fbahk at the completion date

    收購將按華比富通銀行於收購完成日之帳面凈資產值的1 . 05倍作價。
  11. Asset appraisal and listed companies ' merger and acquisition

    資產評估與上市公司並購重組
  12. Article 11 where the acquisition and construction or production of a qualified asset is interrupted abnormally and the interruption period lasts for more than 3 months, the capitalization of the borrowing costs shall be suspended

    第十一條符合資本化條件的資產在購建或者生產過程中發生非正常中斷、且中斷時間連續超過3個月的，應當暫停借款費用的資本化。
  13. 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。
  14. Entities. with profound knowledge about corporate laws and regulations and extensive experience concerning corporate matters resulting from many years of diligent research and practice, our lawyers are able to advise our clients on virtually all major types of corporate issues : setting - up of companies, normative operation, corporate compliance programs, asset restructuring, acquisition, merger, dissolution, bankruptcy, liquidation ; drafting various complicated professional legal documents such as agreements for initiating share - holders, articles of association, share transfers, corporate merger, restructuring, and liquidation

    本所律師對公司法及相關的法律法規有深入的研究和具體實踐，積累了豐富的經驗，可以為公司的合法設立規范運作依法經營終止提供法律咨詢，為公司的資產重組收購兼并終止或破產清算提供全面法律服務，能夠起草並協助公司簽署公司發起人協議章程注冊登記變更股權轉讓資產重組破產清算等方面公司行為系列法律文件。
  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。
  16. Article 2 " merger with and acquisition of domestic enterprises by foreign investors " in terms of these regulations means a foreign investor purchases the stock right of a shareholder of a non - foreign - invested enterprise in china ( domestic company ） or capital increase of a domestic company so as to convert and re - establish a domestic company as a foreign - invested enterprise ( equity merger and acquisition ) ; or, a foreign investor establishes a foreign - invested enterprise and purchases and operates the assets of a domestic enterprise by the agreement of that enterprise, or, a foreign investor purchases the assets of a domestic enterprise by agreement and uses this asset investment to establish a foreign - invested enterprise and operate the assets ( asset merger and acquisition )

    第二條本規定所稱外國投資者並購境內企業，系指外國投資者購買境內非外商投資企業（以下稱「境內公司」 ）股東的股權或認購境內公司增資，使該境內公司變更設立為外商投資企業（以下稱「股權並購」 ） ；或者，外國投資者設立外商投資企業，並通過該企業協議購買境內企業資產且運營該資產，或，外國投資者協議購買境內企業資產，並以該資產投資設立外商投資企業運營該資產（以下稱「資產並購」 ） 。
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