pool account meaning in English
暂记帐(即待分配的费用帐户)
暂记账
Examples
- The construction of model , analyzing and forecasting for national pooling account about pension system in china
我国养老保险体系的全国统筹模型建立及预测分析 - In urban areas , a basic social security system than combines social pooling account and individual account was basically set up
城市初步建立了一个社会统筹与个人账户相结合的社会保障体系。 - First of all we should divide pool account payment from personal account payment to achieve and improve fund service efficiency and reduce purpose to manage cost
首先要正确划分统筹帐户与个人帐户支付范围，以达到提高基金使用效率和降低管理成本的目的。 - Based on the comparison of the reform of the international pension system , some suggestions have been put forward that the idle personal accounts should be made full and social pooling accounts be preserved ; meanwhile , private pension management system and appropriate risk management mechanism should be established
通过与国际主流模式的比较，提出了我国应该在做实个人账户的基础上，对账户资金采取私人分散管理的方式，并建立相应的风险控制机制的解决对策。 - No goodwill results from the combination , the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition , because the target ' s original accounting costs , less accumulated depreciation , usually are significantly lower than the current fair market value of the target ' s assets , similarly , for subsequent periods , pooling allows the purchaser to avoid depreciating , or reducing from reported income , the full value of the acquired company , and thus to report higher earnings than would be yielded by the purchase method
同时，由于企业并购不是购买行为，没有购买价格，也就不存在购买成本超过净资产公允价值的差额，即商誉。由于目标公司的账面原值减去折旧后的差额通常低于市场价值，因此采用权益联营法会使企业在并购后反映较多的收益这是因为在以后期间，由于采用权益联营法的资产价值低于购买法下的资产价值，这就造成其折旧摊销费武汉理工大学硕士学位论文用低于采用购买法的各项摊销费用，因此采用权益联营法的收益将高于采用购买法下的收益。