pooling of interest

1. The fundamental differences and relationship of accounting, pursing and pooling of interest method;
   会计方法，购卖法和权益法的基本原理、区别和联系。
2. Using purchase method for consolidated statements is the trunk stream, on the other hand, pooling of interest method cant be prohibited however.
   采用购买法编制合并报表是主流，但并不能因此禁止采用权益集合法。
3. There are two common accounting methods for merging of enterprises& purchase accounting and pooling of interest.
   企业合并的会计处理方法通常有购买法和权益结合法。
4. Purchase Act, the pooling of interest method is used in the enterprise is quite controversial merger of the two accounting method. The economic impact of these two methods, the quality of accounting information, the costs are different.
   购买法、权益结合法是企业合并中常用的也是颇具争议的两种会计计算方法，这两种方法所产生的经济影响、会计信息质量、成本是不同的。
5. Chapter 2. Comparative study of Purchase and Pooling of Interest.
   第2章购买法与权益集合法的比较研究。
6. The Way in Which Pooling of Interest Method Will be Practiced and Developed in China
   权益结合法在中国的实践和发展方向
7. Considering the influence on the financial statement of existing group and interest of original shareholders, pooling of interest method is more helpful to protect interest of every party and decrease cost of merger.
   综合考虑两种方法对存续企业财务状况及对原有股东利益的影响，权益结合法更有利于保护合并各方的利益，降低并购成本，实效性更强。
8. Combinations accounting methods include purchase method and pooling of interest method. Different methods fit for different combination transactions and present different accounting profit figures.
   企业合并会计方法有购买法和权益结合法，不同的合并方法适用于不同交易实质的企业合并，不同的合并方法也会呈现出不同的会计盈利数字。
9. 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。
10. Therefore, the pooling of interest method and the purchase method of binary pattern of co-existence of the reality of our choice.
    因此，权益结合法和购买法并存的二元格局是我国的现实选择。
11. Compared with the purchase method, pooling of interest method is undoubtedly a promotion policy.
    与购买法相比，权益结合法无疑是一项促进政策。
12. The article gives some suggestions in order to be useful for the perfect of pooling of interest method.
    本文提出了一些相关的建议，以期对权益结合法的完善有所裨益。
13. That means, the purchase method can provide higher quality accounting information than the pooling of interest method.
    也就是说，与权益结合法相比，购买法提供的会计信息质量更高。
14. 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。
15. It finds that the purchase method and pooling of interest method has deficiencies in practical application.
    通过上述分析，发现权益结合法和购买法在我国的实际应用中仍存在一定的不足。
16. For the purchase method and the pooling of interest should be how to improve?
    对于购买法与权益结合法应进行如何改进？
17. Chapter Three analyses the merger and absorption of TCL Group as an example, compare the purchase and pooling of interest method of the financial situation, operating results and main financial targets, the different accounting treatment of the economic consequences.
    第三章以TCL集团吸收合并TCL通讯为例，比较了购买法和权益结合法下的财务状况、经营成果和主要财务指标，说明不同会计处理方法产生的经济后果。

noun

1. an accounting method used in the merging of companies