pooling of interests method 中文意思是什麼

pooling of interests method 解釋
權益聯營法
  • pooling : （班輪公司間分攤貨物或運費）分攤制
  • of : OF ＝Old French 古法語。
  • interests : 多種利益
  • method : n 1 方法，方式；順序。2 （思想、言談上的）條理，規律，秩序。3 【生物學】分類法。4 〈M 〉【戲劇】...
  1. This paper makes the general and specific economic consequences analysis of business combinations by stock exchange which use the pooling of interests method, then points out that the pooling of interests method ’ s proper limitation leading to its abolishment on international is unavoidable base on the analysis as well as the environment of chinese current stock market. however, because of the condition to use purchase method currently in china is not mature, it is impossible to abolish the pooling of interests method in china nowadays

    本文對使用權益結合法的換股合併進行了總體和案例相結合的經濟後果分析，在此基礎上，結合我國當前證券市場的環境，指出權益結合法自身的缺陷導致了在國際上取消其應用已是大勢所趨，但當前我國購買法使用的條件還不成熟，因此在我國當前不可能取消權益結合法。
  2. 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。
  3. 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。
  4. 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。
  5. There are three kinds of accounting methods for business combinations, which are the purchase method, the pooling of interests method and the fresh - start method

    合併的會計方法有購買法、權益集合法和重新開始法三種。
  6. Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method. and then we used the theory of recognition and measurement, assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin "

    第四部分是全文的重點，應用資產定價理論、確認和計量理論、公允價值理論等對合併會計的核心問題? ? 「合併價差」的各個組成部分進行了實質分析，並且從理論上提出了相應的會計處理方法，同時也考慮了理論方法在實務應用中的可操作性。
  7. After that, nine listed companies such as xinchao industry, huaguang china company, double stars, etc declared business combination by stock exchange with other nine unlisted companies in succession. in january, 2004, tcl group made use of identification as parent company to merger its subsidiary, thus achieved its repurchase & recombination ipo ( initial public offerings ). these business combinations by stock exchange all make use of the pooling of interests method, which represents their accordant fancy to this method

    之後，新潮實業，華光陶瓷，青島雙星等9家上市公司陸續宣布與另外9家非上市公司換股合併， 2004年1月， tcl集團利用控股母公司身份吸收合併其上市子公司從而實現「回整上市」 ，這些換股合併一律採用了權益結合法，表現出對權益結合法的一致偏好。
  8. Firstly, the pooling of interests method may produce a huge amount of " instance income " which is n ' t real income. the " instance income " would leave a chance for the managers to manage their reported income and it would disturb the investors " analysis and decisions and decrease the investors " return. and evidence has been found in the case study

    其原因如下：首先、權益集合法會產生較大的「即時收益」 ，但它並不是真正的收益，這會為經理人員提供利潤操縱的機會，並干擾報表使用者的分析和決策，損害投資者的利益；其次、允許不同的會計方法會降低會計信息的可比性；再次、權益集合法在國際上使用得越來越少，如美國和國際會計準則理事會準備或已經廢除了權益集合法。
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