merger accounting 中文意思是什麼

merger accounting 解釋
兼并會計
  • merger : n. （企業等的）合併，并吞；結合；合併者（＝ mergence）；【法律】托拉斯（＝ trust）。 n. -ite 贊成合併的人。
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Began with analyzing asset reorganization ' s impact on accounting theory and method, the thesis deeply probed into some important accounting problems in asset reorganization, including the choice of merger and acquisition accounting method, accounting for merger and acquisition goodwill, asset stripping and share transferring accounting, achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization. on basis of the analysis and asset reorganization practice in china, the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company

    本文從分析資產重組對會計基本理論與方法的影響入手，對上市公司資產重組中的幾個重大會計問題，包括公司並購會計方法的選擇、並購商譽會計、資產剝離和股權轉讓的會計處理、上市公司資產重組績效分析以及重組后會計運行機制的構建等進行了深入的理論分析和探討，並在此基礎上結合我國的資產重組實踐，提出了改進和完善我國上市公司資產重組有關會計問題處理的基本思路。
  2. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  3. The content of this course are as followings : the concept of the commercial law, features of commercial law, basic principles of commercial, the players in commercial field, behaviors, registration system, trade name, accounting books, the overview of corporate law and corporation, the classification of corporation, the establishement of company, the capital system under compnay law, share and assets, shareholders and their rights, corporate governance, merger and acquisation, overview of bankruptcy law, ? substantive bankruptcy law, procedure ? bankruptcy law, overview of commercial paper law, the classification and the basic rules of commercial paper, overview security law, ? issue and sponsor system, listing and trade system, investment fund system, overview of issurance law, issurance contract, property issurance, life issurance, issurance industry, maritime law, vessel and stewages, transportation contract, leasing vessel contract, incidents and the liability system etc

    課程內容包括，商法的概念、特徵、基本原則、商主體、商行為、商事登記、商號、商事帳簿、公司與公司法概述、公司的分類、公司的設立、公司的資本制度、股份與股票、股東與股權、公司的治理結構、公司的合併與解散、破產法概述、破產程序法、破產實體法、票據法概述、匯票、本票、支票、證券法的基本問題、證券市場主體法律制度、證券發行與承銷法律制度、證券上市及交易法律制度、證券投資基金制度、保險法概述、保險合同、財產保險、人身保險、保險業、海商法概述、船舶和船員、海上運輸合同、船舶租用合同和海上拖航合同、船舶碰撞、海難救助、共同海損、海事賠償責任限制等部分。
  4. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  5. 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。
  6. 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。
  7. Lastly, in view of the strong preference for equity financing and the irrationality of equity structure of the china ’ s listed companies, this thesis proposes the following constructive suggestions : 1. strengthen the construction of basic regulation systems ; 2. enhance the independence of the board of directors ; 3. highlight the function and independence the supervisory board ; 4. encourage merger and acquisition of china ’ s listed companies ; 5. enlarge institutional investors ; 6. improve the transparency and disclosure of accounting information

    最後本文根據中國目前的市場環境特徵，即上市公司強烈的股權偏好和股權結構的不合理，提出了幾點建議： 1 、加強基本制度建設； 2 、提高董事會的獨立性； 3 、加強監事會的職能與獨立性； 4 、鼓勵上市公司的並購重組； 5 、推進機構投資者隊伍的壯大； 6 、加強和改善信息披露。
  8. The company provide a broad range of professional service including registered capital verification, auditing accounting statement of enterprises, assets appraising, corporate merger, division, disbandment, bankruptcy and liquidation auditing, corporate accounting counselor, accounting consulting, training of financial accounting personnel, construction budget and final accounts

    事務所業務范圍包括：驗證注冊資本、企業會計報表審計、辦理各類資產評估、承辦企業合併、成立、解散、破產清理審計、司法鑒定、擔任企業會計顧問、提供會計咨詢、培訓財會人員、建設項目的預（決）算，標底的編制及審核等業務。
  9. The second chapter discusses the accounting disposal way on m & a inside and abroad ; this chapter introduces the financial analysis method of enterprises merger in theory, and explains in class the 201 merger cases in recent years of listed company in china

    第二部分從並購的會計處理著手，分別論述了國外企業和我國企業並購的會計處理方法，又從理論上介紹了企業並購中的財務分析方法，並通過案例對近幾年來我國上市公司中發生的201起並購行為進行分類說明。
  10. By using the accounting index method, this paper gives the demonstration analysis on the performance of merger of the 204 listed companies that have experienced merger and acquisition in 2002, explains the results and advances some policy suggestions

    採用會計指標法對2002年發生並購的204家上市公司的並購績效進行了實證分析，對實證結果進行了解釋並提出了一些政策建議。
  11. Debo meals management & service co. ltd take this opportunity, find the precise market position. accounting to sophisticated management experience, since 2005 enter the mainland meals service market, through merger and buy share, shanghai and shenzhen become the centre of yangtze river delta and pearl river delta, national wide develop meals service, giving the entire solution for the manufacturing factory, meet their staff dining hall requirement

    因此德保公司抓住這一市場機遇，準確市場定位，憑多年的團膳經營和管理經驗，自2005年進入內地團膳市場以來，通過並購和控股的形式，迅速成長成為長三角以上海為中心，珠三角以深圳為中心的多角度全國范圍發展的團體膳食專業管理公司，專職為眾多工廠提供後勤食堂專業化整體解決方案。
  12. Chapter two, asset reorgnization of listed company consists of 4 forms : merger and acquisition, share transferring, asset stripping and assets exchange, this chapter combining some international accountancy conventions and our country ' s existing accountancy regulations, probes into the accenting problems revolved in the main 4 forms of asset reorgnization of the listed company, points out some problems about current accounting process and accounting informations disclosure in asset reorgnization of listed company and proposes some relating improvement suggestiongs

    第二章，上市公司資產重組主要分為四類：對外購並擴張、股權轉讓、資產剝離和資產置換，本章對這四種主要的資產重組方式中所涉及到的會計問題，結合國際會計慣例及我國現有的會計規范，進行深入的探討，指出當前上市公司資產重組的會計處理及會計披露中存在的一些問題和提出一些改進建議。
  13. The approach to the combination of financial statement should be thought as a special way or manner to solve the accounting question that follows the business merger & acquisition. it could be thought as a result of dealing with the challenge of the change of the company property right, too

    合併報表會計方法可看作是為了解決取得控股權合併方式下企業合併所帶來的會計問題? ?編制合併會計報表所涉及的手段、方式或法則，是現代會計應對產權關系變化帶來的挑戰，對傳統的編制會計報表具體核算方法的一種拓展，是會計核算方法的一個特殊分支。
  14. In this letterpress, i try to use the normal research method, by work over the accounting assumption ' s development history, integrate the request of the knowledge economics time net account environment ' s develop, provide a new accounting assumption, to fit the new environment and solve the new problem. through analysis of the current opinions and a long time ' s presumption, i think that the new accounting assumption should be : firstly, the " account organization " assumption takes the place of " account principle part " accounting assumption ; by this way, we can solve the problem that created by merger and networks production

    本文以規范研究的方法，通過對會計假設沿革和變遷的研究，結合知識經濟時代，網路會計發展的要求，在現有的四大基礎假設之上，直面21世紀網路會計及其所代表的知識經濟對傳統會計的挑戰，根據新的會計環境，應對新的情況，通過修正完善現有假設，並以此為基礎創新的發展出新的會計假設，來應對網路會計環境下對會計假設的要求。
  15. In connection with the merger, the partnership had ceased to exist. company x changed its name to cd from 1 january 2003 and its registered office is situated in country a. cd has its financial accounting year ended 31 december

    在合併事宜進行后，合業務已經再不存在。 x公司由2003年1月1日起更改名稱為cd ，注冊辦事處位於a國家。 cd的財政會計年度在12月31日結束。
  16. On accounting treatment in merger of enterprises

    企業兼并如何進行賬務處理
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