收購會計 的英文怎麼說
中文拼音 [shōugòukuàijì]
收購會計
英文
acquisition accounting-
To provide legal services including consultation on the establishment of branch company, representative office for foreign enterprise and foreign invested company, introduction of investment opportunity, and registration ; to provide consultation on the establishment of branch company, subsidiary abroad for chinese enterprise, introduction of investment opportunity ; investigation, demonstration, operation services on the project of domestic and foreign clients ; corporate acquisition, merger, bankruptcy and reorganization ; design and consultation on reform of shareholding system
為外商在華設立分支機構、辦事處和外商投資企業提供咨詢、介紹投資機會、代辦設立手續；為中國企業在海外設立分支機構、子公司提供咨詢、介紹投資機會；中外客戶投資項目的調查、論證、操作；公司收購、兼并、破產及重組；企業股份制改造的設計和咨詢。To provide legal services including consultation on the establishment of branch company, representative office for forgign enterprise and foreign invested company, introduction of investment opportunity, and registration ; to provide consultation on the establishment of branch company, subsidiary abroad for chinese enterprise, introduction of investment opportunity ; investigation, demonstration, operation services on the project of domestic and foreign clitnts ; corporate acquisition, merger, bankruptcy and reorganization ; design and consultation on reform of shareholding system
為外商在華設立支機構、辦事處和外商投資企業提供咨詢、介紹投資機會、代辦設立手續；為中國企業在海外設立分支機構、子公司提供咨詢、介紹投資機會；中外客戶投資項目的調查、論證、操作，公司收購、兼并、破產及重組；企業股份制改造的設計和咨詢。Since the reform, budget accounting system have been revised many times however, with the development of socialist market economy system, the budget accounting environment is changing rapidly, government turn to offer public product and adjust market ; the range of the financial revenue and expenditure are diversified, the user of governmental accounting information expand constantly, the requisition of the governmental accounting information improves etc. it is inevitable for the revolution of budget accounting to enhance our government performance and establish modern government managerial system. we should draw lessons from international reform experiences and take the china - style road - the " stage - by - stage - going " way of the reformation
但是，隨著社會主義市場經濟體制的發展，我國預算會計環境正在發生重要的變化：政府和市場在社會經濟運行中的分工逐步明晰；政府職能重點轉向公共品提供和宏觀調控；財政收支的內容和形式更加多樣化；近年實行的部門預算編制、國庫集中收付制度和政府采購制度等預算管理制度方面的改革；事業單位資金來源渠道多元化和經營性業務的增加；政府會計信息使用者的范圍不斷擴大，對政府會計信息的內容和質量的要求不斷提高等。After the ministry of finance had issued the budget accounting regulation including overall finance budget accounting, governmental unit accounting and institutional accounting, a series of budget accounting regulation has come into being in china, which was suitable for our socialistic market economy. along with a series of reformation about government finance administration and government budget administration such as reforming edition method of budget etc., however, the working environment of our existing budget accounting regulation has made a big change
但隨著我國以加強和規范財政管理為中心、對預算管理體制所進行的一系列改革，如：改革預算編制方法、細化預算編制內容、實行零基預算和部門預算、逐步實施國庫集中收付制度、推行積極政府采購制度等，現行預算會計的運行環境已經發生了重大變化、原核算內容和方法已不能適應某些新業務的變化在執行中暴露出一些深層次的問題，迫切需要對預算會計制度進行進一步修改和完善。The purchase of cmg s life insurance, pension education business will increase manulife s market share in the philippines to 6. 6 per cent in terms of total life insurance premiums based on figures from the philippine life insurance association s 2000 report and 2. 6 per cent of total pension and education sales based on sec reports for 2001
宏利收購康聯的人壽保險退休金及教育儲備業務后，以人壽保費總額計算，宏利菲律賓的市場佔有率將增加至百分之六點六根據菲律賓人壽保險聯會二千年報告的統計數字，而占退休金及教育產品的銷售額將增加至百分之二點六根據sec二零零一年報告的統計數字。Assistance provided by accountants in purchase price negotiation
會計師協助收購議價。Hong kong accountants wishing to expand their business on the mainland can strive for professional qualifications to practice, arrange take - overs and mergers, enter joint ventures or promote co - operative professional alliances. however, in reality, even after successfully obtaining the appropriate professional qualifications ( which is difficult to do ), one still cannot practise. even if one is willing to provide some other limited professional services, there are still many complicated procedures and applications to go through. mergers or entering into joint ventures are almost impossible
就以會計界為例，本地會計師希望拓展內地業務，可以通過爭取營業執照，收購合併，以及合作聯營等方式進行，但現實情況卻是，極困難地考取中國會計師資格之後，依然不能執業，就算要進入內地提供有限度的服務，也必須經過繁復的登記和申請手續，收購合併除了融資上近乎不可能之外，也不會得到內地的批準，就是有限度的合作聯營，也是規范森嚴，本地專才空有技術，但可發揮的空間仍然有限。Under the current accounting standards, y s purchases are a deductible expense and x is assessable on its sales income
根據現時的會計準則， y的購貨是可扣除的開支，而x應就其銷貨收入繳稅。A software development company offering research and analysis, project management, development, implementation and quality assurance services for ms windows and web applications
-用於中小型企業的會計軟體。具總帳應收帳應付帳銷售報價采購存貨等管理功能The deal, which is expected to close by the end of the year, will immediately give st. jude the no. 2 market - share position in the spinal cord stimulation market
據公司透露，此項收購計劃將會在今年年底之前完成，屆時聖猶達將占據脊髓刺激醫療設備市場的第2位。During the 1980s and 1990s, the firms enjoyed double - digit income growth by building up management consulting operations, developing expertise in sophisticated tax planning and mergers and acquisitions
上世紀80和90年代期間，這些會計師事務所通過開設管理咨詢業務，並在復雜的稅務計劃和並購領域開發專長，從而獲得了兩位數的收入增長率。As to the experienced research, this thesis regards the public companies in shanghai security exchange as objects to study the current state of business combination accounting in our country. through deeply analyzing on typical cases and related regulations, we conclude that : the current regulations of business combination accounting do not touch on pooling of interest ; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method ; purchase and pooling of interest coexists in the practice of business combination in our country now ; sec and finance of our country tacitly approve pooling of interest
實證研究部分，本文以上海證券交易所的上市公司為研究對象，研究發現：我國目前的合併會計相關規定中沒有提及聯營法；相關規定中對吸收合併的會計處理體現的是購買法的思想；對控股合併的會計處理不是嚴格意義上的購買法；而我國合併會計實務處理中購買法和聯營法並存；財政部和證監會默許聯營法的使用。By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination, put forward several proposals for the draft of business combination standards. there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill, information disclosure. wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
以會計準則與企業環境的相互關系為出發點，介紹企業合併準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合併會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合併會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。From a departure point of empirical study on the effect of cross - border mergers and acquisitions ( m & as ) on the performance of target firms, this article follows the traditional research pattern, which first reviews the extant empirical researches in this field then introduces the characteristics of foreign acquisitions in china as well as its economic effect. following is the theoretical explanation of the mechanism behind the effect of cross - border m & as on the performance of target firms from the views of fdi, corporate strategy and corporate governance. finally, this article employs the standard event study methodology as well as accounting data analysis to examine the short - term wealth effect and long - term performance of chinese target firms
本文以外資並購對我國目標公司績效的影響為研究出發點進行實證分析，依據傳統的研究思路，首先對現有的經典文獻做了一個簡要的回顧，然後介紹了外資並購我國企業的特點和其經濟效應，接著從國際直接投資、公司戰略、公司治理這三個角度對跨國並購提高目標公司績效的機理進行了分析，為目標公司績效的提高提供了理論依據，最後本文利用標準事件研究法和會計指標法計算出公司的績效指標?累積超額收益率（ car ） 、平均每股收益和平均凈資產收益率，分別從短期和長期分析了我國目標公司的績效。30 minutes program, run by sang lan one episode per week till year 2008 interviewees include olympic champions, sports officials and sponsors uncover the stories of sports stars unknown to the public
該節目計劃拍到2008年奧運會，共計260集，已完成製作20集，已被新聞集團旗下的星空傳媒集團收購， 2003年11月2日首播。Through acquiring the latest international research achievements and our country " s realistic economic situation, our country " s accounting model of irfs could be : to be recognized within the balance sheet ; fair value as the measurement attribute ; to be dealt according to the purpose for which the irfs have been held ; to be reported mainly in the statement and then in the footnotes
通過吸收國際上對投機交易（包括純粹投機、套利和套購三個交易方式）和套期保值交易的最新研究成果，並結合我國特定的經濟環境，提出我國利率期貨投資企業會計的初步設想：在資產負債表中列示、以公允價值作為計量屬性、按交易目的在會計上分別確認和以表內列報為主、報表附註為輔的報告方式。The system thereby compares available warehouse stock or the scheduled receipts from purchasing and production with planned independent requirements, material reservations and incoming sales orders
因此，系統會比較庫存的可用數量或者預計收貨（來自於采購、為計劃獨立需求而生產的數量、物料預留以及即將開始的銷售訂單） 。Their growth is predicted to continue, particularly on the continent, although there is some speculation that the uk and german low cost carriers are particularly vulnerable to a price war, which may lead to consolidation, acquisitions and mergers over the next 12 to 18 months
他們的銷售增長預計仍會持續，尤其是在歐洲大陸；盡管有預測認為英國和德國的低價航空公司在價格戰中可能是十分脆弱的；而價格戰可能在未來的12到18個月中導致行業重組，收購和合併。Hong kong, april 23, 2001 - shenzhen high - tech holdings limited " shenzhen high - tech " sehk : 106 announces that the acquisition of the entire interest of dawning information industry company limited " dawning " held by beijing dawning computer corporation, shenzhen investment holding corporation, chongqing zhaohua science and technology company limited, sichuan provincial investment group company limited and beijing hi - tech company limited for a total consideration of rmb215, 000, 000 approximately hk 201, 000, 000 was approved in the special general meeting of the company held today
深圳科技控股有限公司深圳科技香港聯交所： 1 0 6今天舉行股東特別大會，正式通過向北京市曙光計算機公司深圳市投資管理公司重慶朝華科技股份有限公司四川省投資集團有限責任公司及北京高國科技術有限責任公司，以總代價215 ， 000 ， 000元人民幣約201 ， 000 ， 000港元，悉數收購深圳市曙光信息產業有限公司曙光信息全部權益。It encompasses four main parts : the selection of target enterprise, the choice of method of payment, the establishment of the subordinate organization and the option of two accounting methods. according to close connection between theory and practice, this paper cites some examples to reinforce the hypothesis above
在前兩章理論鋪墊下，本章主要按照並購的程序，針對目標企業的選擇、並購支付方式的選擇、並購后企業組織的設置及並購會計處理方法的選擇四個環節來進行稅收籌劃策略的設計，並結合案例加以論證。分享友人