權益集合法 的英文怎麼說
中文拼音 [quányìjígěfǎ]
權益集合法
英文
pooling of interest- 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...
- 集 : gatherassemblecollect
- 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
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The dock lockout dispute that happened between the pma ( pacific marine association ) and the ilwu ( international longshore workers union ) in september and october 2002 in the west coast of the u. s. is just a good case in point to demonstrate the effectiveness of the mechanism in handling labor relations
集體合同制度使得勞動者與用人單位在實際地位上獲得一定程度的平等,從而有效地維護勞動者的合法權益。 2002年9 - 10月發生在美國西海岸的「封港」事件已經充分證明了推行集體談判和集體合同制度的重大現實意義。Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt
第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即:其一,在確定農業稅上,計稅依據不科學、稅率偏高、相關法律規范缺失,無法平等保護農民的合法權益;其二,在農村稅收的徵收上,缺乏行之有效的法律監督和運行機制,尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三,稅費改革凸顯農民之間、農村之間的負擔不均,使納稅主體的權利義務失衡,有悖稅負均衡的法律原則;其四,由於稅收法定主義沒有得到有效貫徹,規制農民負擔反彈方面的法律法規缺位,致使農村稅費改革潛伏著農民負擔反彈的風險;其五,稅費改革影響基層組織的財政收支,進而影響鄉村公益事業建設及教育經費的籌措,引發稅外亂收費沉渣泛起,基層財政體製法治化勢在必行;其六,與稅費改革相關的配套法律措施巫待構建,主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題,力圖構築農村稅費改革的法律框架並提出相應對策。Article 15 the state shall encourage individuals or collectives to contract to develop and rehabilitate waste hills, unreclaimed lands or waste beaches, and shall protect the contractors ' lawful rights and interests
第十五條國家鼓勵個人或者集體對荒山、荒地、荒灘進行承包開發、治理,並保護承包人的合法權益。Upon the application of hkas 31, the group elects to use proportionate consolidation method to account for its interest in the jointly controlled entity
于應用會計準則第31號后,本集團選擇採用比例綜合法計算其于共同控制企業的權益。The methodology applicable in the making of the consolidated financial stat ement includes the purchase method, the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method
企業合併日合併會計報表的編制方法有購買法、權益集合法和新實體法;期末合併會計報表的方法有全部合併法、比例合併法。The establishing and perfecting of inner - control - system is of great significance to improving the present situation of inner - control in the circle of the press, ensuring the quality of accounting information, perfecting corporate management and information - disclosing system and protecting the lawful rights & interests of investors and the effective operating of the capital market
摘要內部控制的建立與完善,對于改善我國報業集團的內部控制現狀,保證會計信息的質量,完善公司治理和信息披露制度,保護投資者的合法權益和資本市場的有效運行等,有著非常重要的意義。The enterprise violates collective contract, those who encroach worker labor rights and interests, labour union can ask the enterprise assumes responsibility lawfully ; because fulfill collective contract to produce controversy, won ' t do definitely via negotiating solution, labour union can arbitrate to labor dispute the orgnaization submits to to arbitrate, arbitral orgnaization does not grant to accept or adjudicate on to the arbitration disaffected, can to people court to lodge a complaint
企業違反集體合同,侵犯職工勞動權益的,工會可以依法要求企業承擔責任;因履行集體合同發生爭議,經協商解決不成的,工會可以向勞動爭議仲裁機構提請仲裁,仲裁機構不予受理或者對仲裁裁決不服的,可以向人民法院提起訴訟。With the cases which are retlising to accept admirlistrative punishment, refusing to accept administratix / e coercive measures, retlising to accei ) t the resolution, issued by admin1strative organs, for changing, terminat1ng or disso1vlng some certiticate, retlising t ( ] accept the resolution, issued by administrative organs, for confirming the ownership or utilize ol natural resources. considering the fact that administrative organs infring rlghts of the aut ( ) nomous management, considering the tac1 the thrm contract is changed, abolished ( ) r interfered by administrative organs. considering adminlstrativc organs illegall } levy propertives, apportioned charges, collect capitais, or demand perform1ng other duties, considering administrative orga11s, according to the lau ", shouid issue some certificates or sanction, register some other things which have n ' t be ( : n done, applying administrative organs for performing some legal duties which have n ' t been pefformed, applying adrninistrative organs for issuing consolations, social insurances or the lowest funds of life which have n ' t been issued and considering the concrete administrative conduct of administrative organs infringes other ll legitimate rights and interests
本文運有我國有關法學理論,並結合《行政復議法》的相關規定,對行政復議范圍進行了分析和研究,其中第二章對具體行政行為的復議范圍進行了分析,包括:不服行政處罰決定的行政案件:不服行政強制措施的行政案件;不服行政機關變更、終止、撤銷有火證書的決定的案件;不服行政機關確認自然資源的所有權或者使用權的決定的案件;認為行政機關侵犯合法的經營自主權的案件;認為行政機關變更、廢止或者干涉簽訂農業承包合同,侵犯其合法權益的案件;認為行政機關違法徵收財物、攤派費用、強行集資或者違法要求履行其他義務的案件;認為符合法定條件,申請行政機關頒發有關證書或者審批、登記有關事項但行政機關沒有依法辦理的案件;申請行政機關履行某些法定職責,行政機關沒行依法履行的案件;申請行政機關依法發放撫恤金、社會保險金或者最低生活保障費,行政機關沒有依法發放的案件;認為行政機關的其他具體行政行為侵犯其合法權益的案件等。Any excess of the method and some accounting problem. pooling of interest accounting comes into play when two corporate entities combine by exchanging their existing voting stock. typically no cash changes hands, under the pooling of interest concept, the transaction is generally viewed not as a purchase or sale, but as a merger of two companies that consolidate their assets at book value
權益聯營法就是在對並購活動進行會計處理時,將並購視為並購公司與被並購公司的權益聯合,也就是說,它並不像購買法所說的那樣,是一家公司購買另一家公司的交易行為,而是兩個或兩個以上參與並購的企業主體,將其資產和權益融合在一起,其實質是現有的股東權益在新的會計個體的聯合和繼續,而不是取得資產或籌集資本。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。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。First trace back the historical development of the two methods
第2章購買法與權益集合法的比較研究。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。The last one has never been used in practice yet ; the second one is used under strict conditions ; and the first one is used in every comer of the world. we should use the purchase method in all combinations
重新開始法在全球還沒得到實際應用,權益集合法在少數國家(如美國)得到了有限的應用,購買法是應用最廣的一種方法。The pooling method may misguide the investors " decision and motivates the mangers to manage the earnings. based on the analysis of the case we suggest that the pooling method should be banned in china
分析表明,權益集合法很可能會誤導投資者的決策,並促使管理層為了自身利益採用這種會計方法進行利潤操縱,損害投資者的利益,有必要限制這種方法的使用。Through two case study of applying " pooling of interest " in absorption combination, confirm it is an innovative method but somewhat lack of regulation. also point out the existing theory of consolidated statement
通過我國上市公司吸收合併非上市公司採用「權益集合法」的案例分析,既肯定其是我國現階段制度之外的創新,又指出我國運用「權益集合法」缺乏規范性。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。However, due to the inequality and specialty of the related parties and the obscurity of transactions, these transactions could be easily be used by some groups and individuals as a way to obtain illegal interests, which will possibly harm the corporation and the investors, the holders and the debtors, even the whole social economic system, for much state owned assets will be lost
但同時,由於關聯交易中交易雙方關系的特殊性和地位的不平等性,以及交易的非市場性、非透明性,使其極易成為某些利益集團及個人非法獲利的手段,因此可能會侵害交易中從屬公司及其股東、債權人的合法權益,甚至造成國有資產嚴重流失和破壞社會主義市場制度的嚴重後果。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。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。分享友人