pooling principle 中文意思是什麼
pooling principle
解釋
共同分擔原則-
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，排列組合相關概念和范疇，則將合併報表會計方法的理論結構分為三個層級：其一是合併報表會計方法的基礎理論，主要包括合併會計報表目標理論、對傳統會計假設的拓展、合併報表信息質量特徵以及合併報表的前提、范圍、原則、程序等；其二是合併報表會計方法的應用理論，是人們對實務中具體的合併報表會計方法的系統化的歸納、總結，主要包括購買法、權益集合法、新實體法以及母公司法和實體法等；其三是合併報表會計方法的技術規范，主要是指由權威部門制定的，對所管范圍內的合併報表等工作具有指導和約束作用，著重反映合併報表實務中帶有規律性的程序和方法的業務性規范。 -
Learn the implications of the “ immutable laws ” which includes service level versus occupancy, the power of pooling principle, and staff versus trunks and network costs
學習「不變原則」 ，包括服務水平和使用率，人員凝聚的力量，員工與中繼線、網路的成本。 -
5 be stick to the principle of mutual respect, equality and mutual benefit, shared risks and pooling of interests in cooperation with foreign partners
對國外合作夥伴，堅持相互尊重平等互利風險共擔利益共享。 -
During the meeting, the finance ministers unanimously agreed in principle that a self - managed reserve pooling arrangement is an appropriate form of multilateralization of the chiang mai initiative
會上，各國財長原則上一致同意，自我管理的外匯儲備庫安排是適宜的「清邁倡議」多邊化合作形式。
分享友人