subsidiary company accounting 中文意思是什麼

subsidiary company accounting 解釋
附屬公司會計
  • subsidiary : adj 1 輔助的，幫助的。2 次要的，附屬的。3 補足的 （to）; （指雇傭兵）為另一國所雇傭的。n 1 補給品...
  • company : n 1 交際，交往；作伴；伴侶；朋友；來客。2 （社交）集會，聚會。3 一隊，一行；（演員的）一班。4 行...
  • accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
  1. Article 15 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall prepare accounting books for future reference, which shall record the fair values of the identifiable assets, liabilities and contingent liabilities it obtains from the subsidiary company on the acquisition date

    第十五條企業合併形成母子公司關系的，母公司應當設置備查簿，記錄企業合併中取得的子公司各項可辨認資產、負債及或有負債等在購買日的公允價值。
  2. Article 140 when a company is approved to issue new shares to the public, it shall make public the prospectus for the issue of new shares, its financial and accounting statements and subsidiary statements, and shall prepare the subscription form

    第一百四十條：公司經批準向社會公開發行新股時，必須公告新股招股說明書和財務會計報表及附屬明細表，並製作認股書。
  3. Founded in 1992, eurocopter, a 100 percent subsidiary of the european aeronautic defense and space company, is world ' s largest helicopter producer, accounting for more than 40 percent of the turbine helicopter fleet in service in asia

    歐洲直升機公司始建於1992年，直隸屬于歐洲宇航防務集團，是世界上最大的直升機生產廠商，在亞洲的渦輪直升機市場所佔份額已達到40 %以上。
  4. The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism " ; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small - scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not. the author will make every effort for the new amalgamation criterion

    第一部分，介紹我國及其他各國合併會計準則對合併范圍的規定及從中得到的啟示；第二部分，分析我國《合併會計報表暫行規定》中對合併范圍規定存在的問題以及由此導致的實務操作中的問題；第三部分，在討論合併理念和「控制」與合併范圍的關系的基礎上，提出以「控制者服務論」為目標導向，以「控制」為核心標準，合理界定合併范圍；並針對我國「暫行規定」中存在的問題，提出改進的建議，即從「進入機制」和「退出機制」兩方面完善對合併范圍的規定；同時對「特殊目的實體」 、 「非同質子公司」 、 「小規模子公司」 、 「承包經營，租賃經營及委託經營企業」是否納入合併范圍提出建議，力求為即將出臺的新合併準則盡微薄之力。
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