consolidated price 中文意思是什麼
consolidated price
解釋
綜合價格- consolidated : adj. 加固的；整理過的，統一的。
- price : n 普賴斯〈姓氏〉。n 1 價格，價錢；市價；代價；費用。2 報酬；懸賞；交換物；〈美俚〉錢；（為取得某...
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Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method. and then we used the theory of recognition and measurement, assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin "
第四部分是全文的重點，應用資產定價理論、確認和計量理論、公允價值理論等對合併會計的核心問題? ? 「合併價差」的各個組成部分進行了實質分析，並且從理論上提出了相應的會計處理方法，同時也考慮了理論方法在實務應用中的可操作性。 -
The field of business combinations contains many accounting problems, and this paper paid more attention on the " consolidated price margin ", which was thought as the core accounting problem of this field
企業合併涉及的會計問題眾多，本文認為其核心問題是「合併價差」的處理問題，這也是本文討論的重點。全文共分5個部分。 -
Study on some accounting problems of china consolidated statements : combination range of consolidated accounting statements ; partnership and proportionate consolidation method ; research on pooled price deviation ; research on consolidated income tax ; research on consolidated cash - flow statement ; research on limitation and implement ways of consolidated accounting statements
合併范圍、合營企業與比例合併法、合併價差、合併報表所得稅、合併現金流量表等等這些問題都可借鑒國際慣例，結合我國的實際情況加以改進和完善。本章第六部分對合併報表的局限性及彌補辦法進行了研究。 -
Finally, the author selected 600 companies listed i n shanghai stock exchange as samples. through analyzing the " consolidated price difference " of the disclosure of their annual reports in 2000, the author finds some problems in the goodwill accounting of our country, then put forward countermeasures and advices
最後，對上海證券交易所上市的600家公司的2000年年報中「合併價差」的披露情況進行了分析，指出我國商譽會計處理中存在的問題，並提出了對策和建議。
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