權益結合法 的英文怎麼說

中文拼音 [quányìjiēgěfǎ]
權益結合法 英文
pooling of interest method
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 益 : Ⅰ名詞1 （好處） benefit; profit; advantage 2 （姓氏） a surname Ⅱ形容詞（有益的） beneficialⅢ動詞...
  • 結 : 結動詞（長出果實或種子） bear （fruit）; form （seed）
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 權益 : rights and interests; legal right; inviolable rights
  1. This article consists of five parts as following : mortgage of uncompleted building was originated from the common law and the law of hong kong, so the paper probes into its meaning - the transformation of the specific property right ; when the debtor fails to perform his duty, the creditor can obtain the title determinately ; the debtor enjoys the right of redeeming the collateral security through fulfilling his debt, the creditor has the obligation of returning the property at the same time. secondly, the author summaries its essential feature on the practice of the real estate mortgage hi the mainland of china - the target of the mortgage is a kind of expective interest ; the mortgage is a kind of guarantee which is settled through making over the interests in expectancy ; the risk of the mortgaged uncompleted building should be borne by the realty company instead of the mortgagor ; the phase of the mortgage ; mortgage is realized in a particular way. thirdly, on the basis of analyzing the legal nexus that is involved, the paper points out that the legal ne xus of the mortgage is just between the mortgagor and the mortgagee

    樓花按揭作為一種擔保方式起源於英美法上的mortgage ，所以本文第一部分首先探討了mortgage在英美法上的含義：特定財產權利的轉移；在債務人不履行債務時，債權人可以確定地取得所有權；債務人享有通過履行債務而贖回擔保物的權利，同時債權人負有交還財產的義務。其次，就我國的樓花按揭實踐總結了其基本特徵：樓花按揭涉及兩個合同三方當事人；樓花按揭的標的是一種期待性利益；樓花按揭是通過轉讓物業權益而設定的一種擔保方式；預售樓花滅失的風險應有開發商承擔；樓花按揭的階段性；樓花按揭實現方式的特殊性。最後，分析了樓花按揭所牽涉的各個法律關系，認為真正的樓花按揭法律關系只是購房人與銀行之間的按揭貸款關系，按揭當事人只有購房人（按揭人）與銀行。
  2. So we consider five financial indexes includes stock b / p, e / p, current stock size, current stock stru and financial levge by the international tradition, then descriptive statistical test method and cross section statistical test method proved that b / p and current stock size have marked effect on the securities yield besides coefficient b. in the third chapter, the article fut forward a risk factor model, estimates yield sequences of every risk factor by weight regression, and then estimates each risk factor coefficient of different stock by time sequence regression, at last we can reckon the portfolio risk o2p and yield rp which consists n stocks

    結合國際慣例，文章考慮了股票的凈值市價比（ b p ） ，市盈率倒數（ e p ） ，流通規模（ size ） ，流通比例（ stru ）和財務杠桿（ levge ）等五個財務指標，應用描述性統計檢驗和橫截面統計檢驗等多種方法，結果表明，除系數以外，凈值市價比（ b p ）和流通規模（ size ）對證券收益率部有重要的影響。在論文的第三章，提出了一個基於多因素的風險因子模型，並用加權回歸和時間序列回歸等方法估計出了不同證券的各風險因子系數（類似於單指數模型中的系數） ，據此，即可衡量出一個包括n只股票的組合的風險_ p ~ 2和收益率r _ p 。
  3. This paper, takes rli as an object of study, takes property rights relationship and management relationship of rural land as a main clue, takes raising the management benefit into full play of rural land and ensuring rural land sustainable utilization as objective, uses the theory of western institution economics and market economics for reference, adopts the method of study of combining macro analysis with microanalysis and combining quantitative analysis with qualitative analysis, reviews systematically the developing process of rli in china since the founding of our country and the developing tendency of rli in the world, summarizes the influence law of rli to rural land management benefit, analyses the innovative mechanis m. institutive achievement and being faced with difficult position and gauntlet of the present rli in china, and defines the objective and following principles of rli innovation proceeding from the actual conditions of our country. on the basis of these, constructs the innovative models by stages of rural land property rights institution and management institution, which accords with the market economic law and the law by stages of rural economic developing levels and gives consideration to efficiency and fair

    本文以農村土地制度為研究對象，以農村土地的產權關系和經營關系為主線，以農村經濟發展水平（包括農村生產力發展水平和農村工業化、城鎮化水平）和農民的承受能力為依據，以最大限度地提高農地經營效益、確保農地資源的可持續利用為目的，借鑒西方新制度經濟學理論和市場經濟理論，採用宏觀分析與微觀分析、定量分析與定性分析、規范研究與實證研究相結合的研究方法，系統地回顧了建國后我國農地制度的演變過程及世界農地制度的演變趨勢，總結了農地制度對農地經營效益的影響規律，分析了我國現行的家庭承包經營責任制的創新機理、制度績效及其面臨的困境與挑戰，並從我國的實際出發，確定了農地制度創新的目標及應遵循的原則，在此基礎上構建符了符合市場經濟規律和農村經濟發展水平的階段性規律、兼顧效率和社會公平的階段性農地產權制度創新模式及其對應的經營制度創新模式。
  4. For trust of right of lucre, as a result of the blankness in theoretic study, we build a theoretical system according to trust fundamental. from the point of view of trust law, function of such trust product is oriented

    由於收益權信託在我國理論研究中屬于空白，所以對這種信託本文結合信託法基本原理進行了理論體繫上的建構，從信託法的視角對這種信託產品的功能進行了定位。
  5. 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。
  6. To one ’ s surprise, with the issuance of 141 standards by fasb, it is a trend to cancel the pooling of interest method. from the dispute between these two methods, the cancel of pooling of interest method is a must choice after considering if there is reasonable conception base and if there is different economic results

    本文分別從現代產權理論和法律意義兩個視角分析換股合併的經濟實質和權益結合法的計價基礎問題，指出對于換股合併應當採用以參與合併企業可辨認凈資產公允價值為基礎的權益結合法。
  7. There are mainly two accounting methods for business combination, purchase method and pooling of interest method. at present, the focus of contention is not on using purchase method on purchase combination, but on whether using one accounting method or using both accounting methods according to different conditions about changing shares ’ consolidation

    其核心問題是換股合併的經濟實質是什麼，對于換股合併應當採用一種會計方法還是可以採用多種會計方法，權益結合法的持續經營假設及賬面對價值計價基礎是否符合換股合併的法律事實等。
  8. 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。
  9. According to the financial index, like profit, of contemporary period and next periods, pooling method is superior to purchase method

    從魯西化工合併當期和以後各期的利潤等財務指標來看權益結合法比購買法有優勢。
  10. This paper suggests that what china should choose is a kind of binary structures that allowing purchase method and the pooling of

    我們建議我國應當選擇的是允許購買法與權益結合法並存並對權益結合法的適用范圍實施嚴格限制的二元格局。
  11. Basis " consumer rights and interests protects a law " the 12nd regulation, the tong authority of consumer is to show consumer is enjoyed hold water lawfully safeguard oneself the right of the du hui organization of legitimate rights and interests

    根據《消費者權益保護法》第12條規定，消費者的結社權是指消費者享有依法成立維護自身合法權益的杜會團體的權利。
  12. 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。
  13. But also the question " which information can be expressed by the combined accounting statement ? " we describe our structure of the theory of the approach to the combination of financial statement throughout 3 parts. firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement ; secondly we probe into the applied theory that consists of purchase method, pooling of interest, new entity method, parent company method and entity method ; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure

    從系統的角度，參照財務會計概念框架的這種邏輯路徑，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。
  14. 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。
  15. This article starts from the general concepts of business combination, analyzes in detail the two main accounting methods ( purchase and pooling of interest ) and our present accounting method dealing with consolidation, and puts forward several proposals for the draft of the standards of business combination

    本文從企業合併一般概念出發，詳細分析企業合併的兩種主要處理方法?購買法和權益集合法以及我國合併的會計處理現狀，最後結合我國現實會計環境，借鑒國外經驗，對企業合併準則提出了幾點建議，試圖推動我國企業合併會計理論實踐的發展。
  16. The international accounting standards board ’ s negative attitude to this method and the chinese listed companies ’ unanimous preference to it as well as china securities regulatory commission ’ s attitude of acquiescence beyond system to it forms a sharp contrast. therefore constructing a business combination accounting system which meets chinese practice and setting a high quality business combination accounting rule basing on it to regulate and instruct practical business management are important topics in combination accounting

    國際上影響較大的準則制訂機構對權益結合法的否定態度，與我國上市公司對權益結合法的一致偏好以及我國證監會等對權益結合法「制度之外的默許」的態度形成了鮮明的對照，因此構建符合我國實際的企業合併會計理論體系，並在此基礎上制定高質量的企業合併會計準則來規范指導實務處理是合併會計的一個重要課題。
  17. 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。
  18. The relevant review of home and aboard literature indicates in present circles there is no clear answer on the application range of the purchase method and the pooling of interest method, especially no agreement on the property of business combination, that is, whether changing shares ’ consolidation has only the property of pooling of interest or it has two properties of purchase and pooling of interest

    而從法律意義上看，企業產權的聯合過程並非建立在持續經營假設基礎上，而是一個新企業的開始，因此以賬面價值為基礎的現行權益結合法未能反映產權合併的法律事實，將其修正為公允價值基礎更具有合理性。
  19. The economic essence of acquisition by exchange of stock and the uncertainty of a reasonable fair price in our capital market which hinders the usage of purchase method means acquisition by exchange of stock is appropriate choice

    換股合併的經濟實質以及我國資本市場公允價值難以合理確定限制了購買法的優勢的現狀表明換股合併採用權益結合法是適宜的。
  20. With the appearance of multiplication of business combination and its ways, the criterion of combination accounting method, especially accounting method of changing shares ’ consolidation, has become the public focus

    當前，對于企業合併會計方法的爭論主要是圍繞換股合併和權益結合法問題展開的。
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