pooling-of-interests
英
美
(pooling-of-interest 的复数) [经] 集合经营, 合并经营, 利益共享
pooling-of-interest 的复数
双语例句
- Some problems should be noticed during establishing consolidated accounting statements standard: attitude for pooling-of-interests method;
结合第二章合并会计报表理论框架的分析，笔者认为在讨论制定我国合并报表具体会计准则时，应格外关注以下问题：应关注联营法，考虑其适用性； - With the increase and innovation of business combinations, the choice of the purchase method and the pooling-of-interests method becomes one of the biggest controversies in both academic and practical circles of accounting.
随着企业合并业务的增加及合并方式的创新，企业合并会计处理方法的选择问题成为了会计理论界及实务界争论的一个焦点。