merger by purchase 中文意思是什麼
merger by purchase
解釋
收買合併-
The wave of bank merger and purchase has been sweeping throughout the world since 1990s, aiming to gain an advantageous situation, by complementing advantages reciprocally, extending their scale, appelling more customers and bearing good brands
二十世紀九十年代以來，銀行業並購之風席捲全球，目的就是通過互補優勢，擴大規模，爭奪客戶資源和塑造國際品牌，以冀在未來的國際金融新格局中取得有利的競爭地位。 -
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。 -
The law and statute of merger which is carried out by foreign capital owner in chinese are not perfect. the arrangement of legalization are too much and more standard with actual operation purpose are all administrative statute and less force of law in current chinese law system. the purchase theory and relative operation practice of chinese and others country are arranged according to the relative problems of merger which is carried out by foreign capital owner in this thesis
有鑒於我國對于外資並購的有關法律法規並不完善，現行的法律體系存在立法層次過多的情況、再加上具有實際操作意義的規范多為行政規章，同時具有的法律效力不高，本文於此試從外資並購的有關法律問題出發，對我國和世界各國的購並理論及相關的實踐進行梳理和闡明。
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