片语

relationship from business combination合并之后所产生的关系

business s combination企业合并

business merger企业合并，企业并购

Business combination cost企业合并成本

Past business combination过去之企业合并

Business Combination Theories企业合并理论

the business combination企业合并

Business Combination Standard企业合并準则

combination of enterprise企业合并

Business Combination Agreement商业联合协议

accounting for business combination企业合并会计

英汉例句

• city area with the name of the city administrative divisions of the business combination name, approved by the administration for industry and commerce.

  市辖区名称与市行政区划连用的企业名称，由市工商行政管理局核準。

• but when the fair value measures the debt restructuring and the business combination under different control, the fair value is likely to be the tool of profit manipulation.

  但公允价值对债务重组和非同一控制下企业合并进行计量时，很可能是利润操纵的结果；

• accounting for business combination has been a issue concerned both in the field of accounting theory and practice.

  企业合并会计问题一直以来都是会计理论界和实务界所共同关注的问题，同时也是争议不断的会计领域。

• abstr: business combination as a corporate profit-maximizing behavior of a market, which is bound to make the tax system different economic decisions.

  文章摘要：企业合并作为企业追求利益最大化的一种市场行为，必然会对所处税制做出不同经济决策。

• with each revision to ias 22, the criteria for applying the pooling method of accounting for a business combination have become more specific.

  藉由对信息家电22的每校订，应用为一个商务组合解释的告发方法的标準已经变得更特定。

• great interest has been widely aroused among scholars on the choice of method of business combination and its effects…

  对于中国企业合并方法的选择，以及对企业信息真实性影响，引起了人们广泛的关注。

• any costs incurred to the acquirer which are directly attributable to the business combination shall also be recorded in the cost of business combination.

  购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。

• any business combination in which two or more separate enterprises are brought together into a reporting entity merely by contract other than ownership shares.

  仅通过合同而不是所有权份额将两个或者两个以上单独的企业合并形成一个报告主体的企业合并。

• business combination is one of the most important areas in the accounting field.

  企业合并的会计问题向来是会计领域中最复杂且争论最多的领域之一。

• for a business combination realized by two or more exchanges or transactions, the combination costs shall be the summation of the costs of all separate transactions.

  通过多次交换交易分步实现的企业合并，合并成本为每一单项交易成本之和。

• according to the economic opinions on transaction costs, the author proves that negative goodwill does exist in business combination and is tenable in theory.

  根据交易费用经济学的观点，论证了负商誉在企业并购过程中确实存在，且在理论上是成立的；

• all relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination.

  购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。

• for a business combination realized by two or more transactions of exchange, the combination costs shall be the summation of the costs of all separate transactions.

  通过多次交换交易分步实现的企业合并，合并成本为每一单项交易成本之和。

• from the angle of financial accounting, business combination has three kinds: merger, consolidation and acquisition.

  企业从财务会计的角度看可分为吸收合并、新设合并和控股合并三种方式。

• according to the traditional accounting theory, only purchased goodwill created in business combination could be recognized as accounting information system rather than internally generated goodwill.

  传统会计理论认为，只有在企业合并中取得的外购商誉才能在会计中加以确认，而自创商誉在任何情况下都不得确认。

• the fourth part mainly analyze the antimonopoly law rules and regulations business combination procedural standard.

  第四部分主要分析了反垄断法规制企业合并的程序性标準。

• the third part discusses the rules and regulations business combination substantive standard and the exemption matter.

  第三部分阐述了规制企业合并的实质性标準和豁免事由。