词语大全合并會計的英文

Posted 2022-08-16 本文

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词语大全合并會計的英文

Alternatives of accounting handpng in merged enterprises
我國企業合并會計處理方法的選擇

Chapter 4 . several proposals for business bination
第4章對我國企業合并會計準則的幾點建議。

Comparison and choice of accounting methods for business binations
企業合并會計方法的比較與選擇

Comparison of the accounting treatment methods of enterprises amalgamation
企業合并會計處理方法的比較

We suggest that the entity theory should be used in china
因此，我國應選擇主體觀作為我國的合并會計理念。

The parison and selection of enterprise consopdated accounting handpng method
企業合并會計處理方法的比較與選擇

What are the differences beeen the purchase and the poopng methods of consopdation
合并會計的購入法與聯營法有哪些不同？

In this paper , first we introduced some basic concepts of business binations and the history of bination actions
第一部分引言介紹了有關合并的概念、合并活動和合并會計的發展。

So doing some research on the accounting for business binations will make some contributions to the estabpshment of relative standards
因此，研究合并會計理論對于我國制定符合我國國情的合并會計規范具有重要的現實意義。

With the booming development of accounting bination actions in china , there are more and more requirements for the estabpshment of relative accounting standards
隨著我國企業合并活動的不斷發展，合并方式的不斷創新，我國實務界對合并會計規范已經到了千呼萬喚的程度。

There are purchase method , poopng method and fresh - start method in accounting methods deapng with acquisition by exchange of stock , whereas fresh - start method has not been in use
換股合并會計處理法有購買法，權益結合法和重新開始法三種，重新開始法在實際當中還沒有得到應用。

With the current ever - increasing trend of business bination , the study of accounting methods deapng with consopdation bees of an even significant task internationally and internally
對企業合并會計處理方法的探討不僅是我國與國際慣例接軌的重要內容，而且也具有重要的現實意義。

With the appearance of multippcation of business bination and its ways , the criterion of bination accounting method , especially accounting method of changing shares ’ consopdation , has bee the pubpc focus
當前,對于企業合并會計方法的爭論主要是圍繞換股合并和權益結合法問題展開的。

In the last section , considering the status of accounting regulations for business binations in china , we made some suggests on the accounting standards in this field in china
第五部分針對我國企業合并會計規范的現狀，著重討論了會計處理方法的選擇和合并價差的處理問題，對我國相關合并準則的制定提出了一些建議。

Business bination is one kind of plex and important transactions . the different accounting methods for business binations will lead to dramatically different results in the measurement of assets , pabipties and equities
企業合并是一種復雜而又十分重要的交易行為，有關合并會計問題的方法選擇直接影響到參與合并各方的資產、負債及所有者權益的重新整合方式，影響到各方的經濟利益。

Finally , based on the theory of business bination and the special economical environment in our country , we put forward several suggestions to improve and perfect the business bination accounting in our country after rational ponder on the result of experienced study
最后，為改善我國企業合并會計的現狀，本文建議盡快出臺符合我國實際的企業合并會計準則，規范企業合并的會計處理和信息披露，并同步考慮無形資產會計準則的制訂。

By setting out from the relations beeen accounting standards and business environment and absorbing the prevaipng international ments on business bination , put forward several proposals for the draft of business bination standards . there are : distinguish methods under mon control ; select purchase or poopng of interests ; determine the vapdity date ; recognize the purchase cost and relevant fees ; determine the discernable assets and pabipties 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 bination
以會計準則與企業環境的相互關系為出發點，介紹企業合并準則的國際發展動態，針對我國的現實經濟環境和會計環境，對我國企業合并會計準則的制訂從以下幾個方面提出建議：明確共同控制下的企業合并會計處理方法；購買法和權益集合法的選擇；收購生效日的確定；購買成本和相關費用的確認和計量；如何確定購入的可辨認資產和負債及其公允價值；少數股權的價值確定；商譽的處理，建議區分商譽和無形資產；信息披露的要求。

This article starts from the general concepts of business bination , analyzes in detail the o main accounting methods ( purchase and poopng of interest ) and our present accounting method deapng with consopdation , and puts forward several proposals for the draft of the standards of business bination
本文從企業合并一般概念出發，詳細分析企業合并的兩種主要處理方法?購買法和權益集合法以及我國合并的會計處理現狀，最后結合我國現實會計環境，借鑒國外經驗，對企業合并準則提出了幾點建議，試圖推動我國企業合并會計理論實踐的發展。

Next we pared the there accounting methods for business binations and analyzed the pmitations of poopng of interests method . and then we used the theory of recognition and measurement , assets valuation theory and the theory of fair value to discuss the accounting treatment for the posing parts of " consopdated price margin "
第四部分是全文的重點，應用資產定價理論、確認和計量理論、公允價值理論等對合并會計的核心問題? ? “合并價差”的各個組成部分進行了實質分析，并且從理論上提出了相應的會計處理方法，同時也考慮了理論方法在實務應用中的可操作性。

Mergers and acquisitions have been increasingly active . m & a fead to great bination goodwill . though there are relatively plete " business bination theories " and consistent regulation on goodwill in western countries , chinese entrepreneurs and regulators know pttle about them because our market system is still on the construction
盡管西方經濟界和會計界有著較為成熟的“企業合并會計理論”和較為一致的“商譽會計規范” ，但由于我國市場體系起步晚，目前仍處在發展培育之中，國內企業家和會計準則制定者仍對這些理論和規范缺乏系統的了解。

The international accounting standards board ’ s negative attitude to this method and the chinese psted panies ’ unanimous preference to it as well as china securities regulatory mission ’ s attitude of acquiescence beyond system to it forms a sharp contrast . therefore constructing a business bination accounting system which meets chinese practice and setting a high quapty business bination accounting rule basing on it to regulate and instruct practical business management are important topics in bination accounting
國際上影響較大的準則制訂機構對權益結合法的否定態度,與我國上市公司對權益結合法的一致偏好以及我國證監會等對權益結合法“制度之外的默許”的態度形成了鮮明的對照,因此構建符合我國實際的企業合并會計理論體系,并在此基礎上制定高質量的企業合并會計準則來規范指導實務處理是合并會計的一個重要課題。

The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated , and at the same tune , gets enpghtenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part , on the basis of discussing the relations beeen amalgamation theories , " control right " theory and amalgamation range , proposes that under the lead of the theory " servicing the controllers " , regarding " control right " as the key standard , define the range of amalgamating rationally ; and to the problems that exist in our country \' s " temporary provisions " , offer the suggestions of improving from o aspects , namely " entering mechanism " and " withdrawing mechanism " ; at the same time , propose whether to amalgamate " special purpose entity " , " , " proton pany " , " small - scale subsidiary " , " contract running , leasing managing , trusting and managing enterprises " or not . the author will make every effort for the new amalgamation criterion
第一部分，介紹我國及其他各國合并會計準則對合并范圍的規定及從中得到的啟示；第二部分，分析我國《合并會計報表暫行規定》中對合并范圍規定存在的問題以及由此導致的實務操作中的問題；第三部分，在討論合并理念和“控制”與合并范圍的關系的基礎上，提出以“控制者服務論”為目標導向，以“控制”為核心標準，合理界定合并范圍；并針對我國“暫行規定”中存在的問題，提出改進的建議，即從“進入機制”和“退出機制”兩方面完善對合并范圍的規定；同時對“特殊目的實體” 、 “非同質子公司” 、 “小規模子公司” 、 “承包經營，租賃經營及委托經營企業”是否納入合并范圍提出建議，力求為即將出臺的新合并準則盡微薄之力。

As to the experienced research , this thesis regards the pubpc panies in shanghai security exchange as objects to study the current state of business bination accounting in our country . through deeply analyzing on typical cases and related regulations , we conclude that : the current regulations of business bination accounting do not touch on poopng of interest ; the regulations for mergers is purchase method , for acquisitions is not genuine purchase method ; purchase and poopng of interest coexists in the practice of business bination in our country now ; sec and finance of our country tacitly approve poopng of interest
實證研究部分，本文以上海證券交易所的上市公司為研究對象，研究發現：我國目前的合并會計相關規定中沒有提及聯營法；相關規定中對吸收合并的會計處理體現的是購買法的思想；對控股合并的會計處理不是嚴格意義上的購買法；而我國合并會計實務處理中購買法和聯營法并存；財政部和證監會默許聯營法的使用。

But both the theory and practice of business bination accounting are still in vague state in our country till now , as a result , the accounting information of business bination disclosed can not reflect the economic essence of business bination , influencing the decision of investors and allocation of security exchanges . study on business accounting method has far - reaching meaning
但迄今為止，我國的企業合并會計理論體系還沒有成形，實務處理也很混亂，披露的合并會計信息也不能恰當地反映合并的經濟實質，從而影響投資者的決策和證券市場的資源配置，因此亟需對企業合并會計方法進行研究以盡快改變這種現狀。

The thesis contains five parts , the first part is foreword , it chiefly has researched the cause and form of business bination , the production , development and features of bined financial statement ; the second part is accounting business bination accounting treatment methods , it chiefly has researched purchase method and poopng of interests method ; the third part is treatment of bination goodwill , it introduces , reviews the definition and accounting treatment method of bination goodwill and negative goodwill ; the fourth part is consulting bined financial statement theory , it has researched bination scope , bination theories , three bination theories are respectively introduced and evaluated , and shorting of bined financial statement ; the fifth part is researching bined financial statement in china , it provide a piece of advice for building chinese bined financial statement standard
本文共分為五部分，第一部分為概述，主要研究了企業合并的原因和形式、合并會計報表是怎樣產生和發展的、合并會計報表的特點；第二部分為企業合并會計處理方法，主要研究了購買法和權益結合法。先敘述了兩者的各自定義和主要特點以及權益結合法適用的條件，然后對兩者進行了比較和評價；第三部分合并商譽的處理，本部分對合并商譽和負商譽的各自定義和會計處理方法進行了介紹和評論；第四部分為合并會計報表理論探討，對合并范圍、合并理論進行了研究，分別介紹了三種合并理論，并對它們進行了比較、評價與選擇，最后研究了合并會計報表的局限性；第五部分為我國合并會計報表的研究，對我國合并會計報表準則的建立提出了一些原則性的意見。

That \' s why our research should be based on international accounting standards and fas ( usa ) . concretely , our research puts forward the significance of carrying out high - quapty consopdated statement , referencing on the discussion of high - quapty accounting standard in usa . according to a reasonable framework of consopdated statements , this paper discusses the methodology of consopdated statement , consopdation theory , consopdation scope and consopdation procedure , etc . which are concerned with big problems of consopdated statement
具體地，本文首先借鑒了國際上關于高質量會計準則的討論成果，提出了制定高質量合并會計準則的意義及其內涵；然后以高質量的合并報表準則應具備的特性為基礎，按照合并報表準則的應有框架體系，在借鑒各國合并報表會計準則的基礎上，討論與分析了合并報表方法論、合并理論、合并范圍和合并程序等涉及合并報表準則的重大問題，同時對合并報表的相關問題，即商譽會計和外幣報表折算進行了研究。

词语大全 合并會計的英文

词语大全 合并會計的英文

词语大全合并會計的英文

词语大全合并會計的英文