企业合并会计的英文

• accounting for business combination

• "企业"英文翻译    enterprise; establishment; b ...
• "合并"英文翻译    merge; amalgamate; combine; ...
• "会计"英文翻译    accounting; accountancy
• "合并会计" 英文翻译 :    consolidated accounts
• "合并会计报表" 英文翻译 :    consolidated financial statements
• "企业合并" 英文翻译 :    amalgamation; business combination; business merger; combination of enterprises; merger
• "分组合并会计报表" 英文翻译 :    group financial statement
• "工业企业合并" 英文翻译 :    industrial amalgamation
• "集团企业合并" 英文翻译 :    conglomerate merger
• "企业合并，一体化" 英文翻译 :    integration
• "企业合并方针" 英文翻译 :    principle of consolidation
• "企业合并过程" 英文翻译 :    amalgamation process
• "企业合并手续" 英文翻译 :    amalgamation procedures
• "合并财务报表,合并会计报表" 英文翻译 :    combined financial statement; consolidated financial statement; group accounts
• "为会计目的采用的企业合并骚日期" 英文翻译 :    effective date of the business combination for accounting purposes
• "多行业企业合并" 英文翻译 :    conglomerate merger
• "购买式企业合并" 英文翻译 :    business combination which is an acquisition
• "跨行业企业合并" 英文翻译 :    conglomerate combination; conglomerated merge; conglomeratemerge
• "企业合并的盘购法" 英文翻译 :    purchase method
• "促进企业合并税收抵免" 英文翻译 :    promoting mergers tax credit
• "多行业企业合并联合" 英文翻译 :    conglomeration integration
• "由企业合并而造成的减资" 英文翻译 :    capital reduction due to merger
• "兼并会计" 英文翻译 :    merger accounting
• "企业合并日的合并资产负债表" 英文翻译 :    consolidated balance sheet at date of acquisition
• "工业合并" 英文翻译 :    industrial consolidation

• Alternatives of accounting handling in merged enterprises
  我国企业合并会计处理方法的选择
• Chapter 4 . several proposals for business combination
  第4章对我国企业合并会计准则的几点建议。
• Comparison and choice of accounting methods for business combinations
  企业合并会计方法的比较与选择
• Comparison of the accounting treatment methods of enterprises amalgamation
  企业合并会计处理方法的比较
• With the current ever - increasing trend of business combination , the study of accounting methods dealing with consolidation becomes of an even significant task internationally and internally
  对企业合并会计处理方法的探讨不仅是我国与国际惯例接轨的重要内容，而且也具有重要的现实意义。
• With the appearance of multiplication of business combination and its ways , the criterion of combination accounting method , especially accounting method of changing shares ’ consolidation , has become the public focus
  当前,对于企业合并会计方法的争论主要是围绕换股合并和权益结合法问题展开的。
• In the last section , considering the status of accounting regulations for business combinations in china , we made some suggests on the accounting standards in this field in china
  第五部分针对我国企业合并会计规范的现状，着重讨论了会计处理方法的选择和合并价差的处理问题，对我国相关合并准则的制定提出了一些建议。
• Finally , based on the theory of business combination and the special economical environment in our country , we put forward several suggestions to improve and perfect the business combination accounting in our country after rational ponder on the result of experienced study
  最后，为改善我国企业合并会计的现状，本文建议尽快出台符合我国实际的企业合并会计准则，规范企业合并的会计处理和信息披露，并同步考虑无形资产会计准则的制订。
• By setting out from the relations between accounting standards and business environment and absorbing the prevailing international comments on business combination , put forward several proposals for the draft of business combination standards . there are : distinguish methods under common control ; select purchase or pooling of interests ; determine the validity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and liabilities and their fair value ; determine the value of minorities ; recognize the goodwill , information disclosure . wish the endeavors can help push forward the development of the theory and practice of our accounting on business combination
  以会计准则与企业环境的相互关系为出发点，介绍企业合并准则的国际发展动态，针对我国的现实经济环境和会计环境，对我国企业合并会计准则的制订从以下几个方面提出建议：明确共同控制下的企业合并会计处理方法；购买法和权益集合法的选择；收购生效日的确定；购买成本和相关费用的确认和计量；如何确定购入的可辨认资产和负债及其公允价值；少数股权的价值确定；商誉的处理，建议区分商誉和无形资产；信息披露的要求。