The paper explains the importance of cultural integration and gives an elementary plan to demonstrate how to achieve a successful change on the procedure and attitude of the target in the integration stage 论文还对实务操作中影响并购成交价格的因素进行了分析，提出了解决并购文化整合问题的初步方案。
Under a purchase , the deal is considered as an acquisition of one company by another , the acquirer records the net assets acquired at the fair value on the market 企业并购取得目标企业的资产和负债按照其公允价值，即资产评估价值记录；若并购成交价格超过所确认的被并购企业净资产公允价格，其超过部分作为商誉。
At a beijing auction in november a painting by liu xiaodong , one of the so - called cynical realists , sold for $ 2 . 7m , the highest price ever paid for work by a contemporary chinese artist 刘小东，号称愤世嫉俗的现实主义画家，他的作品于11月在北京一次拍卖中被人以270万美元买走，这创造了当代中国艺术品最高成交价格的记录。
In london , bp ' s shares fell 2 percent today . on the new york stock exchange this afternoon , the company ' s american depository receipts were trading down $ 1 . 10 , or 1 . 6 percent , to $ 67 . 20 在伦敦， bp公司的股票今天一天下降了2个百分点。在纽约股票交易所，公司在美国的存托凭证交易额下降了1 . 10美元，也就是1 . 6个百分点，最后成交价格是67 . 20美元。
The commodity futures trading commission has sent subpoenas to bp and other energy traders in its probe of crude oil over - the - counter prices in 2003 and 2004 , according to the wall street journal 华尔街日报报道，商业期货交易委员会最近对bp公司和其它一些相关能源交易商发放了传票，将就2003和2004年间上述公司涉及到的内部交易成交价格进行调查。
Recently , because of the impact of the international market continues to heat up , the mainland is becoming more active trading of ancient ceramics , in the autumn of last year and prices are generally the auction market has continued to climb 近来由于受到国际市场持续升温的影响,内地的古陶瓷交易渐趋活跃,在去年秋拍卖市场中成交价格也普遍呈现不断攀升。
An oil canvas of george washington could become the most expensive american portrait ever sold at auction when it goes under the hammer later this week , auction house christie ' s said on tuesday 美国克里斯蒂拍卖行1月17日表示，他们定于本周晚些时候公开拍卖美国开国元勋乔治?华盛顿的一幅油画肖像，而该画作预计将会成为美国历史上拍卖成交价格最高的肖像画。
An oil canvas of george washington could become the most expensive american portrait ever sold at auction when it goes under the hammer later this week , auction house christie ' s said on tuesday 美国克里斯蒂拍卖行1月17日表示，他们定于本周晚些时候公开拍卖美国开国元勋乔治华盛顿的一幅油画肖像，而该画作预计将会成为美国历史上拍卖成交价格最高的肖像画。
Last year , a guyuexuan & quot; pheasant & quot; cloisonn enamel vase with a pair of handles made for royal family that was once present in christie ' s london auction in 1975 and auctioned off for 16 thousand pounds , was dealt at 115 million hkd 去年以1 . 15亿港元成交的乾隆御制珐琅彩“古月轩”锦鸡图双耳瓶，曾在1975年出现在伦敦佳士得的拍卖会上，当时的成交价格为1 . 6万英镑。
Article 53 " business transactions between independent enterprises " mentioned in article 13 of the tax law means business dealings carried out between unassociated and unrelated enterprises on the basis of arm ' s length prices and common business practices 第五十三条税法第十三条所说的独立企业之间的业务往来，是指没有关联关系的企业之间，按照公平成交价格和营业常规所进行的业务往来。
