聯營法 的英文怎麼說

中文拼音 [liányíngfǎ]
聯營法 英文
pooling of interest method
  • 聯 : Ⅰ動詞（聯結; 聯合） unite; join Ⅱ名詞（對聯） antithetical couplet
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 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...
  • 聯營 : joint operation聯營公共汽車 joint bus; 聯營公司 related company; allied [united] corporation; joi...
  1. The trust was simply an extralegal arrangement by which competing manufacturers pooled properties to achieve monopoly.

    托拉斯單純是一種超法律的安排，通過它，互相競爭的製造家實行聯營，以便壟斷。
  2. Eu competition law derives form ec treaty. it is one of the most developed competition law in the world. eu competition law fulfills the following three functions : prevent the erection of barriers to trade, prevent effective competition in the single market and encourage efficiency, innovation and lower prices

    歐共體競爭法的產生基本上與歐共體本身的形成同步，早在建立煤鋼聯營的《歐洲煤鋼聯營條約》中就有有關保護競爭的規定，到建立歐洲經濟共同體和歐洲原子能聯營的《羅馬條約》時，保護競爭的法律規定則已經成為該條約的主要組成部分。
  3. The registration as a legal person of a jointly operated enterprise which bears civil liabilities independently shall be applied for by the person responsible for initiating the said enterprise

    獨立承擔民事責任的聯營企業辦理企業法人登記，由聯營企業的組建負責人申請。
  4. A new method of reactive power pricing is proposed based on marginal cost method and embedded cost method. the method can make both ends meet and provide reasonable economic signals to the participating agents, and it is suitable for electricity pool

    該方法把邊際成本法和綜合成本法結合起來，既克服了無功功率實時電價導致收支不平衡的缺點，又能夠為電力市場的參與者提供一定的經濟信息，較適用於聯營模式的電力市場。
  5. 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。
  6. Therefore, this article takes the transformation of the joint management system as a clue, and elaborates separately by the progressives way about these questions : the development of the joint management system in the present situation and the issues of preserv ? tion and abolishment ; the issue of guarantee clause in the joint management ; the understanding of the behavior " what is the joint management nominally, was actually loan " in jurisprudence ; the issues of the behavior " what is the joint management nominally, was actually loan " in the regulations, which involves reciprocal loans between enterprises, in order to have a profound understandings about the dimensions of transformation of the joint management system and involved legal issues

    為此，本文以聯營制度的變革為線索，以遞進的方式對聯營制度發展現狀及存廢問題;聯營中的保底條款問題;明為聯營實為借貸行為在法理上的理解問題; 「明為聯營，實為借貸」規定中涉及的企業間互相借貸問題分別予以論述，以求對聯營及其所涉及法律問題在制度變革層面上有一個較深刻的認識。一、本文引言部分簡要地敘述了本文所要研究的聯營和保底條款及企業間借貸問題的研究背景、研究現狀和研究意義，以明確本文的研究方向及學術價值。
  7. Along with the establishment of socialist market economy and gradually perfection of the modern legal system, the joint management system and three rules about the guarantee clause of on judicial explanation of “ the explanation of about certain issues of joint management contract dispute case tried " of the supreme people ' s court receive some questions to varying degree

    但隨著我國社會主義市場經濟確立及現代法律制度的逐步完善，聯營制度及最高人民法院《關于審理聯營合同糾紛案件若干問題的解答》對保底條款問題的三項規定都不同程度地受到了質疑。
  8. First, the introduction of this article partially briefs the research background ? the research situation at present and the research significance which this article has needed to study about issues of the guarantee clause and reciprocal loans between enterprises, as to clarify the research direction and the academic value. second, the outline of the first chapter of the joint management system, mainly takes the history of a development of the joint management system as the background, states the origin and the historical function of the joint management system, and compares the joint management system with the modern law system of the joint management system as to analyze the malpractice and issues of preservation

    二、本文第一章聯營制度概述，主要是以聯營制度發展的歷史為背景，考察聯營制度的成因及歷史作用，並將聯營制度與現代法律制度相比較對聯營制度的弊端及聯營存廢問題予以剖析，明確聯營三種類型在現代法律制度體系中的歸屬問題，從而解決在聯營糾紛中適用法律的困惑，為本文關于保底條款問題及企業借貸問題的論述進行鋪墊。
  9. Joint venture partners and other economic organizations of a legal person may conclude technical contracts as a party

    法人的聯營組織或者其他經濟組織，可以作為一方當事人訂立技術合同。
  10. D. why the pooling of interest method is n ' t popular in china

    四是介紹了中國採用權益聯營法的難點及障礙。
  11. What are the differences between the purchase and the pooling methods of consolidation

    合併會計的購入法與聯營法有哪些不同？
  12. Pooling of interest

    股權聯營法
  13. C. the difference in the purchase method and the pooling of interest method

    三是介紹了購買法與權益聯營法的區別及二者的優劣分析。
  14. After the concise discussion of the two main methods, it focus on demonstrating the difference between the two methods in the theoretic basis, procedure, accounting result, quality of accounting information and so on ; then it depicts elaborately the evolution and debate of the pooling of interest

    本文簡要論述了購買法和聯營法這兩種基本方法的特點及差異，並對聯營法的歷史演變過程及缺陷進行了詳細的闡述。
  15. 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。
  16. 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。
  17. No goodwill results from the combination, the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition, because the target ' s original accounting costs, less accumulated depreciation, usually are significantly lower than the current fair market value of the target ' s assets, similarly, for subsequent periods, pooling allows the purchaser to avoid depreciating, or reducing from reported income, the full value of the acquired company, and thus to report higher earnings than would be yielded by the purchase method

    同時，由於企業並購不是購買行為，沒有購買價格，也就不存在購買成本超過凈資產公允價值的差額，即商譽。由於目標公司的賬面原值減去折舊后的差額通常低於市場價值，因此採用權益聯營法會使企業在並購后反映較多的收益這是因為在以後期間，由於採用權益聯營法的資產價值低於購買法下的資產價值，這就造成其折舊攤銷費武漢理工大學碩士學位論文用低於採用購買法的各項攤銷費用，因此採用權益聯營法的收益將高於採用購買法下的收益。
  18. After exposing the internal relations of competition and cooperation among the parties of the joint venture the author studies the management of joint venture from internal aspects and project management through the aspects of maintaining trust, creating internal culture, managing internal resources and managing the major element of joint venture together with the process of joint venture. then the author attains importance on description two new cooperative modes in the world - - - - - partnering and alliancing - - - - and analyzes and exposes the trend of contracting joint venture on the market of international contracting projects. finally in the thesis the author proposes the strategies of chinese construction enterprises ’ establishing joint venture, implementing joint venture, being on the new position of international contracting project ’ s market and gives beneficial ideas about the application of project contracting joint venture in order that chinese construction enterprises are plowing in the market of international contracting projects

    在論文中，對聯營體的概念、主體和法律特徵、特點、成因和類型等一般特徵進行詳盡分析;從聯營體的組建目的和原則、夥伴選擇、組織架構確立及聯營協議等聯營體組建最核心的方面進行了論述，並提出了一些有可操作性的標準、原則和步驟;在揭示聯營體內部競爭與合作關系的基礎上，從保持合作信任、構建聯營體內部文化、聯營體內部資源管理、聯營體運營過程中的主要管理元素等管理要點對聯營體的內部管理和項目管理的要素進行論述;然後，論文主要介紹了目前世界上兩種新型的合作模式，即partnering和alliancing模式，並分析和揭示了在國際工程承包市場上，聯營體這種經營模式發展的趨勢;在以上分析研究的基礎上，提出了我國建築企業在組建聯營體、運營聯營體、應對新形勢時應採取的策略。
  19. Considering chance constrained programming is a well developed stochastic optimization method which can describe risk in an explicit manner, with the premised market trading protocols, a chance constrained programming based model for describing the optimal bidding strategies of distribution companies in a pool co - type transmission and distribution separated electricity market is presented, and solved by genetic algorithm

    鑒于機會約束規劃作為一類快速發展的隨機優化方法能以顯式的形式刻畫風險，針對以聯營體為基礎的輸配分開電力市場，在假設的市場交易規則基礎上，構造了在現貸市場中基於機會約束規劃的供電公司最優報價策略模型，並採用遺傳演算法求解。
  20. Chapter three analyzes motivation of assets recombination of public company from system policy and market by logical analysis of the western industrial organization theory. it demonstrates that it happens necessarily and logically that domestic capital of traffic public company will expand, then sets up affiliated company and annexes and reforms. it analyzes active and positive factors on strategic evolvement in competition, concludes the actual effect of this evolvement

    武漢理工大學碩士學位論文第3章按西方產業組織理論scp邏輯分析方法對上市公司資產重組的動因從制度政策和市場兩個方面進行了分析，論證了交通上市公司從企業內部資本擴張到創建聯營體到並購重組的發生的必然性和合理性，分析了這種竟爭戰略演進上積極和消極的方面，得出這種竟爭戰略進化的實際效果。
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