business combination
英 [ˈbɪznəs ˌkɒmbɪˈneɪʃn]
美 [ˈbɪznəs ˌkɑːmbɪˈneɪʃn]
企业联合；企业合并
双语例句
- But when the fair value measures the debt restructuring and the business combination under different control, the fair value is likely to be the tool of profit manipulation.
但公允价值对债务重组和非同一控制下企业合并进行计量时，很可能是利润操纵的结果； - The third combination I must say that plowing business combination.
第三个结合我要说的是耕读商相结合。 - The transaction is not business combination;
该项交易不是企业合并； - B.What is a business combination related shell company?
什么是并购相关空壳公司？ - Effective date of the business combination for accounting purposes
为会计目的采用的企业合并生效日期 - Any business combination in which two or more separate enterprises are brought together into a reporting entity merely by contract other than ownership shares.
仅通过合同而不是所有权份额将两个或者两个以上单独的企业合并形成一个报告主体的企业合并。 - Comparisons of the Accounting Rule of Business Combination
中西方企业会计准则&企业合并的比较 - All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination.
购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。 - Article6The assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date.
第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。 - In the process of accounting harmonization, the business combination method is the focus of attention all along.
在会计准则的国际化趋同过程中，企业合并会计准则一直是我国关注的焦点问题之一。 - For a business combination realized by two or more transactions of exchange, the combination costs shall be the summation of the costs of all separate transactions.
通过多次交换交易分步实现的企业合并，合并成本为每一单项交易成本之和。 - In economic operational practice, much attention have been paid to the merging method employed in business combination.
在实际经济业务中，对于企业合并应采用的会计处理方法，引起了人们广泛的关注。 - To marketing strategy of foreign oil companies to enlarge their share in China's lube oil market is systematically introduced, including their market placement, sales strategy, business combination and technical service etc.
系统介绍了外国石油公司为扩大在中国润滑油市场的占有率而采用的营销策略，包括市场定位、营销策略、营销组合和技术服务。 - The second part is accounting business combination accounting treatment methods, it chiefly has researched purchase method and pooling of interests method;
第二部分为企业合并会计处理方法，主要研究了购买法和权益结合法。先叙述了两者的各自定义和主要特点以及权益结合法适用的条件，然后对两者进行了比较和评价； - Hospital to set up its marketing organization and the functions of other related organizations. Then, it poses some suggestions on the rational arrangement of the hospital's business combination and the price strategy.
论述了五医院构建其营销组织的必要性和其相关组织职能，并对该院的业务组合的合理性安排及其价格策略提出了一些建议和看法。 - Recently, the Treasury Ministry has issued the accounting rule of business combination ( want opinion draft).
最近财政部结合我国国情，颁发了最新的企业会计准则&企业合并的征求意见稿。 - Chapter 3. Current accounting of business combination in China.
第3章我国合并的会计处理现状。 - Accounting for business combination has been a issue concerned both in the field of accounting theory and practice.
企业合并会计问题一直以来都是会计理论界和实务界所共同关注的问题，同时也是争议不断的会计领域。 - With the booming development of business combination activities in our country, a series of financial and accounting issues which are brought by business combination have been increasingly attracted by the domestic accounting academics, and have become a hot of our current accounting theory and practice research recently.
随着企业合并活动在我国的蓬勃发展，企业合并所带来的一系列财务会计问题也越来越引起国内会计学界的关注，成为目前我国会计理论和实务研究的一个热点。 - Business combination is the basic form of capital and market concentration.
企业合并是资本集中从而市场集中的基本形式。 - Combined with our country business combination accounting treatment of the history, the article analyzed pooling of interest method in rationality and necessity.
同时结合我国企业合并会计处理方法发展历程，分析权益结合法在我国企业合并中存在的合理性和必然性。 - The article first used the induction method to review and summarize the literature related to the business combination and analyze the concept of business combination, finally given the definition of business combination in this article.
本文首先采用归纳法对企业合并的相关文献进行了回顾和总结，并且对企业合并的基本概念进行了阐述，明确给出了本文对企业合并的定义。 - The second part focus on the theoretical basis of accounting method of business combination.
第二部分主要介绍了企业合并会计方法与经济后果的相关理论基础。 - In this new century, with the development of domestic market economy, the acceleration of economic globalization and the merger wave rising ceaselessly, reform and development of accounting system and tax system in the field of business combination are also accelerating.
步入新世纪以来，伴随着国内市场经济的发展、经济全球化进程的加快以及企业合并浪潮的不断掀起，企业合并领域的会计制度与税收制度也在加快改革与发展的步伐。 - This is the main purpose of this article. This article uses traditional standard method to do research, and makes a comprehensive and in-depth study on the theory and application of the business combination.
这也是本文进行研究的主要目的。本文采用传统的规范研究方法，对企业合并会计的理论和应用发展进行了较深入的研究。 - On this basis, criteria for evaluation of our business combination using the purchase method and pooling of interest method co-existence of "dual system" structure of rationality.
在此基础上评价我国企业合并准则采用购买法和权益结合法并存的二元制结构的合理性。 - Overall, the research on income tax issues of business combination is in a stage of constant development, which needs to be deepened and improved both in theory and practice.
总体来说我国对于企业合并的所得税问题研究处于不断发展阶段，在理论和实践上都有待于深化和提高。 - The second part introduces the basic theory and business combination gem listing and process.
第二部分介绍了企业合并基础理论和创业板上市与流程。 - Business combination is a common market economy and important events.
企业合并是市场经济中的一种常见而重要的活动。 - The business combination is a more common transaction item in the modern economic society.
企业合并是现代经济社会中较为常见的交易事项。