part pooling 中文意思是什麼
part pooling
解釋
部份集合經營-
The fourth part analyses the tax policy for other patterns of enterprise merger, putting the stress on pooling of interests method
第四部分分析其他形式企業合併的稅收政策，其中對權益結合法做了重點論述。 -
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。
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