負債收購 的英文怎麼說
中文拼音 [fùzhàishōugòu]
負債收購
英文
lbo-
Ananlysis on the liability financing in leverage buyouts
杠桿收購中的負債融資分析Chapter one describes all the forms of distribution and dividends, which include cash dividends, property dividends, a purchase, redemption, or other acquisition of shares, a distribution of evidences of indebtedness or promissory notes of the corporation, and shareholder dividend options
根據股利的形式，股利分配的方式，通常有現金股利、財產股利、負債股利、股票股利、股票回購和清算股利，以及股利選擇權。根據用於股利分配的價值的來源不同，可以將股利分配分為收入盈餘分配、資本盈餘分配和資本的分配。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。Where the purchaser is required to bear a liability ( such as environment resumption liability, etc. ) when an asset group is disposed of, the amount of liability has been recognized and has been recorded in the carrying value of the relevant assets, and the enterprise can only obtain the net amount of the unitary fair value of the assets and liability aforesaid minus the disposal expenses, the amount of liability that has been recognized shall be deducted from the liability when determining the carrying value and the current value of expected future cash flow of the asset group, so as to compare the carrying value with the recoverable amount of the asset group
資產組在處置時如要求購買者承擔一項負債（如環境恢復負債等） 、該負債金額已經確認並計入相關資產賬面價值，而且企業只能取得包括上述資產和負債在內的單一公允價值減去處置費用后的凈額的，為了比較資產組的賬面價值和可收回金額，在確定資產組的賬面價值及其預計未來現金流量的現值時，應當將已確認的負債金額從中扣除。In the first part, to show all kinds of potential risks during the acquisition process, the author reappears the situation and presents the main problems through six plots in time order, such as drainage of important personnel, subsidiary corporations be charged to clearing, latent liabilities and legal issues, etc.
案例描述部分是以情景再現的形式，按時間順序，通過六個情節將abletechnologylimited收購森泰集團有限公司股權所面臨的主要問題逐一展現，如重要人員流失、附屬企業被控清盤、潛在的負債及法律糾紛等，從而顯示出abletechnologylimited在買殼上市過程中的各種風險。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。Management buy - outs ( mbo ) is a kind of capital operating way change the configuration of corporation ownership and to distribution of control right, and the asset structure of the corporation though buying the share of a targeted company by liability. mbo is not only an innovation in corporation property relation but also the correction of excessive power - fraction of the modern enterprise system that results in acting for too big cost and too big morals risk
管理層收購（ mbo ）是一種利用負債融資購買目標公司股份，從而改變公司所有者結構、相應的控制權以及公司資產結構的資本運作方式，是企業產權制度的一種創新，是現代企業制度過度分權所導致代理成本和道德風險過大的一種矯正。Investment banks ' commitments to leveraged buyouts became liabilities
投資銀行對杠桿收購的參與成為了負債。Forget the loan, if there ' s an offer on the table please accept it, take your windfall and depart
忘記那些負債吧，如果您收到了購買合同，那就接受它吧，帶著您的那點橫財離開吧！In accordance with generally accepted accounting policies, repo transactions are accounted for as secured borrowings, in which the cash received is accounted for as cash borrowed, against which a liability is recorded
按照公認會計準則，回購交易被列為有抵押借款，所收到的現金被視為借入現金，並列作負債。The main funding tool of the buy - out boom is what is known as leveraged lending : essentially, loans to borrowers with too much debt on their balance sheets to be judged as investment grade by rating agencies
他們的收購得以迅速發展最主要的手段就是杠桿式貸款：本質上來講，對于那些決算負債累累的借貸者，作為投資資金的貸款會被評級機構被分為不同的等級。A model of regrouping enterprises assets was proposed based on a stochastic asset allocation model. the best decisions with maximal profit and minimal risk of regrouping were studied concerning the assets, debt, loan, annexion and purchase. finally, a case was simulated
在隨機資產分配模型基礎上，提出了資產重組模型，研究了在企業財富收益最大，重組過程風險最小條件下，資產、負債、借款、兼并收購的最優決策問題，並且進行了案例模擬工作分享友人