集合法 的英文怎麼說

中文拼音 []
集合法 英文
combination law
  • : gatherassemblecollect
  • : 合量詞(容量單位) ge, a unit of dry measure for grain (=1 decilitre)
  • : 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...
  1. As a result, the circulation and safety become the core legal value pursued by the whole negotiable instruments law while demurrer of negotiable instruments is the essential system to realize the value

    票據抗辯是票據體系中重要的組成部分,有效維護了票據債務人的利益,實現了票據體系內在的平衡。票據抗辯,並非單一的問題,而由許多問題而成的。
  2. Regard - ing the surface runoff mechanism, liang and xie 1, 2 presented a new surface runoff parameterization which dynamically represents both the horton and dunne runoff generation mechanisms within within a model grid cell together with a consideration of the subgrid - scale het - erogeneity, which can be applied to not only humid regions but also droughty regions as well 3, 4. regard - ing the soil water movement, xie et al. 5 developed an unsaturated flow numerical model based on the finite element method, and xie et al. 6 presented another numerical model to compute soil moisture and water flow flux together by means of a mixed finite element method

    在地表徑流方面,文獻1 3發展了一種同時考慮蓄滿超滲產流機制及次網格非均勻性的新的徑流機制模型,並用其改進了陸面模式vic variable infiltration capacity中的徑流計算,該模型既適用於濕潤地區也適用於乾旱地區4 .在土壤水模型方面,文獻5採用有限元質量發展了非飽和土壤水流的數值模型,文獻6則採用混有限元建立了非飽和土壤水分含量和通量計算的數值模型
  3. Beijing boon edam entrance technology co., ltd. is the sole subsidiary company of royal boon edam group holdings b. v. in china, its product range covers all types of revolving doors including 2 wing, 3 wing, 4 wing automatic and manual doors, security doors etc. designed for various demands on building entrance specivications

    北京寶盾門業技術有限公司是荷蘭皇家寶盾團在華的唯一企業,產品幾乎涵蓋了所有類型的旋轉門,包括兩翼、三翼、四翼自動門、手動門、組門、保安門等,能滿足不同場所入口的建築需要,同時為客戶提供完美的售後服務。
  4. Provide methods to return enumerable collections of the properties for use at run time

    提供用於返回這些屬性的可枚舉的方,以便在運行時使用。
  5. To return a collection of hierarchical nodes when the

    時返回分層節點的
  6. Use this method to determine the index number of the specified

    使用此方確定該中指定的
  7. It is proposed that no qualitative difference can be established between word ? formation rules and syntactic rules, since both types are capable of generating infinite sets of linguistic forms, both are recursive, and neither is subject to limitations on the length of the derivatives

    但這並不表明兩者有質的差別,因為構詞規則和句規則一樣,有生成無限的可能,有遞歸性,理論上沒有長度上的限制。
  8. 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

    企業併日併會計報表的編制方有購買、權益集合法和新實體;期末併會計報表的方有全部、比例
  9. 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併會計處理方;購買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。
  10. 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,排列組相關概念和范疇,則將併報表會計方的理論結構分為三個層級:其一是併報表會計方的基礎理論,主要包括併會計報表目標理論、對傳統會計假設的拓展、併報表信息質量特徵以及併報表的前提、范圍、原則、程序等;其二是併報表會計方的應用理論,是人們對實務中具體的併報表會計方的系統化的歸納、總結,主要包括購買、權益集合法、新實體以及母公司和實體等;其三是併報表會計方的技術規范,主要是指由權威部門制定的,對所管范圍內的併報表等工作具有指導和約束作用,著重反映併報表實務中帶有規律性的程序和方的業務性規范。
  11. First trace back the historical development of the two methods

    第2章購買與權益集合法的比較研究。
  12. 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

    併的會計方有購買、權益集合法和重新開始三種。
  13. 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,購買是應用最廣的一種方
  14. This paper puts forward that integrated evaluation method of fuzzy set and coercive 04 scoring method in value analysis theory can be used to evaluate college libraries

    摘要提出了運用模糊集合法與價值分析理論中的強制打分「 04打分」相結的綜評估方對高校圖書館進行評估。
  15. 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進行利潤操縱,損害投資者的利益,有必要限制這種方的使用。
  16. 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。
  17. 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

    本文從企業併一般概念出發,詳細分析企業併的兩種主要處理方?購買和權益集合法以及我國併的會計處理現狀,最後結我國現實會計環境,借鑒國外經驗,對企業併準則提出了幾點建議,試圖推動我國企業併會計理論實踐的發展。
  18. Then the cause and the cost - effective of asset appraisal standard setting as well as the anticipated interests of the standard setter are analyzed. the conclusions are : ( 1 ) the basic reason of the asset appraisal standard setting is the separation of the information provider from the user and many appraisal conventions at choice in the meantime ; ( 2 ) the high cost and the lack of motivation for the standard is a kind of public goods to some extent may explain why the asset appraisal standard - setting progress is so slowly in our country ; ( 3 ) the scientific and relatively feasible model is taking an ngo which entrusted by government as the standard setter, and what is more, the current competitive situation should be kept ; ( 4 ) the principle of users having priority must be insisted in standard setting, and the two standard - setting approaches : preference aggregational standard - setting approach and theory - based standard - setting approach can combine organically, that is, the standard - setting is guided with the theory based on e mpirical researches

    同時以制度變遷理論和公共選擇理論為理論依據分析了資產評估準則制定的動因和成本效益以及準則制定主體的利益預期,提出了以下觀點: ( 1 )制定準則的根本原因是評估信息提供者和使用者的分離,以及評估慣例和方的可選擇性; ( 2 )由於準則制定是有成本的,而準則從某種程度上是一種公共物品,因而準則的制定者缺乏動力去發起準則變遷,因此我國資產評估準則制定較為緩慢; ( 3 )政府委託民間機構制定準則應是較科學的也是較可行的一種模式,並且應該保留準則制定機構的競爭現狀; ( 4 )在準則制定過程中,應堅持用戶優先的原則,將兩種準則的構建方? ?偏好集合法和理論導向有機結起來,即以實證的方式構建理論,用此理論來指導準則的制定。
  19. In issue module, a complete catalogue server to access and share information. issued module identification through user competence, legitimate users can access and

    發布模塊通過對用戶權限的識別,能收集合法用戶的共享信息並提供給網內共享系統中的其他用戶。
  20. 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
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