purchase method
英 [ˈpɜːtʃəs ˈmeθəd]
美 [ˈpɜːrtʃəs ˈmeθəd]
网络 购买法; 收买法; 购受法; 有购买法; 購買法
双语例句
- At the1% ( ex1) and10% ( ex2) you do not normally want to account for this ownership but, of course you do when it meets with other ownerships that bring it into purchase method.
在1%（ex1）和10%（ex2），您通常不想要占用该所有权，但是当它满足将其引入购买法的其他所有权时，当然您就会想占用该所有权。 - 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。 - The Research on Application of Purchase Method and Pooling of Interests Method in Enterprise's Combined
企业合并中购买法与股权联合法的应用研究 - In view of the quality and price problems occurred in the spare parts purchase, it is discussed how to use the new bidding purchase method ″ determinating quality and selecting price method ″ in order to improve the spare parts quality and reduce the cost.
针对公司在备件采购中存在的质量、价格等问题，探讨了如何使用定质比价法这一新的招标采购方法来提高备件质量、降低成本。 - Different influences on listed companies by choosing the purchase method or pooling of interests is discussed. Its accountings deal with the purchase method and the pooling of interests method.
在并购过程中必然要涉及会计问题，探讨了采用购买法或权益联营法对并购产生的不同影响； - Its accountings deal with the purchase method and the pooling of interests method.
支持股权联合法的学者承认在多数时候采用购买法，但认为在难以区分主并方和被并方时采用股权联合法。 - This paper analyzes the simulated case of firm merger. We recognized the possibility of financial manipulation using purchase method for financing decision.
本文以模拟的吸收合并案为例，分析了企业合并利用购买法在融资决策中进行会计操纵的可能性。 - Three kinds of consolidated financial statement under the purchase method
收买法下三种合并财务报表理论比较 - The publish and practice of Tender and Bidding Law of PRC in 2000, successfully put valid purchase method into the market of our country, was the important breakout of the economic system reforming of our country.
2000年《招标投标法》的颁布和正式实施，成功地将国际市场中行之有效的采购方式引入我国市场，是我国经济体制改革的重大突破。 - In China, M A takes four major forms assuming liabilities method, purchase method, absorption of shares method and acquiring controlling interest method.
第二章讨论了我国企业兼并的主要形式，即承担债务式、购买式、吸收股份式、控股式等。 - Combination accounting consists of two of disposing method: Pooling of Interests Method and Purchase Method, which focus on the purchase combination and equity combination respectively.
权益联营法和购买法是处理合并会计的2种方法，分别对应着企业购买合并和联合合并。 - Just-in-time purchase method for agile supply chain
敏捷供需链中的准时采购计划方法研究 - 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； - With the strategic purchase method and lean production theory, set up the lean external and inner supply chain of the division, indicate the weakness of this supply chain and put forward the solution method.
通过运用战略采购方法和精益生产理念，建立了轿车变速器事业部精益外部供应链和内部供应链，并针对供应链建设过程中存在的问题提出了相应对策。 - Financial Manipulation Analgsis about Business Combination Purchase Method
企业合并中购买法会计操纵分析 - 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。 - 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。 - The accounting methods for business combination mainly include three kinds: the purchase method, the pooling of interests method and the fresh-start method.
到目前为止，企业合并会计方法主要有3种即：购买法、权益结合法和新起点法。 - 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。 - 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。 - E-commerce combines commercial activities and internet technology, and provides people with a convenient sale and purchase method, attracting more and more people to join this fashion action.
它将传统的商业活动和互联网技术结合，给人们提供了方便快捷的销售及购买方式，吸引着越来越多的人加入到这一新鲜时尚的行动中。 - From the worldwide, only the purchase method and the pooling of interests method have get the practical application at present, while the fresh-start method was still in the stage of theoretical exploration.
从世界范围来看，目前得到实际应用的只有购买法和权益结合法，新起点法尚处于理论探索阶段。 - According to the financial index, like profit, of contemporary period and next periods, pooling method is superior to purchase method.
从鲁西化工合并当期和以后各期的利润等财务指标来看权益结合法比购买法有优势。 - 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。 - In purchasing management, just-in-time purchase method was chosen as a purchase model in ASCM in this paper, which exhibited harmonization, synchronization, integration and flexibility of ASCM.
在采购管理中采用准时化采购作为敏捷供应链的采购模式，体现了敏捷供应链管理的协调性、同步性、集成性和柔性。 - 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。 - However, the cost of expensive cars, complex approval procedures, the lengthy process of waiting for the bus, car insurance, safety issues, determines the purchase method of this period is still "rational" oriented.
但是，汽车昂贵的费用、复杂的审批手续、等车的冗长过程、汽车保险、安全等问题，决定了这一时期的购买方式仍然是理性为主的。 - 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。 - Chapter II through the merger of the evolution of domestic and foreign enterprises to choose and analysis, focusing on the purchase method with the law that have a joint stake in the background.
第二章通过国内外企业合并的演进和选择分析，重点探讨购买法与股权联合法产生的背景。 - 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？