股合 的英文怎麼說

中文拼音 [gǔgě]
股合 英文
mataai
  • 股 : Ⅰ名詞1 （大腿） thigh; haunches 2 （機關、企業、團體中的組織單位） section of an office or enterp...
  • 合 : 合量詞（容量單位） ge, a unit of dry measure for grain （=1 decilitre）
  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. 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。
  3. 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。
  4. The share swap and merger in china ' s securities market

    我國證券市場中的換股合併
  5. The initial motivation of combination by exchange of stocks between enterprises includes three sectors : searching for profit, competitive pressures and achievement of entrepreneur

    換股合併的趨動力主要包括三個方面：追逐利潤、緩解競爭的壓力和企業家的成就感。
  6. Ration for the exchange of stock is the key problem in the acquisition

    換股比例問題是換股合併中的核心問題。
  7. Discussion on the choice of the merge by stocks exchange and the accounting methods

    論換股合併與會計方法的選擇
  8. The third part discusses several accounting problems of asset reorganization. it includes merger and acquisition ' s accounting process, purchasing date determination and profit determination after purchasing date, goodwill determination in merger, price difference in merger of controlling interests, the use of push - down accounting, the several accounting problems of asset divestiture, the several accounting problems of asset exchange and fair value in asset reorganization

    其中涉及了企業購並會計處理方法的選擇、關于購買日的確定及購買日留存利潤的確定、關于購並中商譽的確定、關于控股合併下合併價差的規定、關于購並中下推會計的運用、關于資產剝離相關會計問題分析、資產置換的若干會計問題分析、關于資產重組中的公允價值等八個相關會計問題。
  9. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  10. 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。
  11. So we can turn die pricing of die state - owned share to die pricing of die stock on die condition of full - flowing

    於是模型將國有股合理價格的求解問題轉換成全流通條件下股票價值的求解問題。
  12. The case of yasheng merging longxi provides us a good chance to analyze the choice of accounting methods for business combinations

    亞盛集團換股合併龍喜股份為分析合併的會計處理提供了絕佳的機會。
  13. 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。
  14. In the chinese commitment on telecommunications service, joint venture that controlled by domestic investment is the only allowable commercial presence, so the gats telecommunication rules are not only the rules control the international trade in telecommunications services, but also the law environments regulate the domestic mobile operators

    我國入世開放電信市場的承諾中，電信運營只允許中方控股合資方式的商業存在，因此gats框架有關電信服務的規則不但是規范國際電信服務貿易的國際貿易法規，更大的意義在於它將成為監管國內（合資）運營商的國內電信法規環境。
  15. As for the standard in law, it can be divided into absorbing merger, startup merger and control merger

    按法律形式劃分，可分為吸收合併、新設合併和控股合併。
  16. Tsinghua tongfang and luying electronic company ’ s declaring business combination by stock exchange starts the prelude of business combination by stock exchange of the listed companies in china in october. 1998

    1998年10月，清華同方與魯穎電子宣布換股合併，拉開了中國上市公司換股合併的序幕。
  17. Finally, according to the situation of stock - for - stock merger in our country, the thesis analyzes the application prospect of it

    最後，針對我國換股合併的具體情況，探討了換股合併在我國的運用前景。
  18. Nearly no such companies grow up by their internal expansion. ” the increasing transaction scale and amount of m & a caused the stock - for - stock merger obtain a widespread utilization in the western countries

    並購交易規模的不斷升級以及交易金額的不斷增加，使得不受交易規模限制的換股合併在西方國家得到了廣泛運用。
  19. Firstly, on the basis of explaining what the stock - for - stock merger is, the thesis analyzes the motivation and negative effect of the stock - for - stock merger. secondly, the thesis studies the foundation of pricing in stock - for - stock merger

    首先，在闡釋換股合併含義的基礎上，分析了企業換股合併的動因以及換股合併的負面影響，為研究換股合併的相關問題打下了理論基礎。
  20. This thesis is divided into five chapters ; the detail contents are as follows : chapter 1 explains the meaning of the stock - for - stock merger, then in the position of the merger enterprise and the goal enterprise, analyzes

    本文共分5章，主要內容如下:第1章分析了企業換股合併的動因以及換股合併的負面影響。在我國，換股合併是指以合併雙方普通股交換為形式的一種吸收合併。
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