| 1. | Ration for the exchange of stock is the key problem in the acquisition
换股比例问题是换股合并中的核心问题。 |
| 2. | This dissertation analyzes mainly the combination by exchange of stocks between listed companies
本文研究上市公司之间的换股合并。 |
| 3. | For example , we can define the ratio of share conversion of combination of exchange of stock
总体来看，换股合并是最为适合中国证券市场实际情况的企业合并方式。 |
| 4. | The initial motivation of combination by exchange of stocks between enterprises includes three sectors : searching for profit , competitive pressures and achievement of entrepreneur
换股合并的趋动力主要包括三个方面：追逐利润、缓解竞争的压力和企业家的成就感。 |
| 5. | There are purchase method , pooling method and fresh - start method in accounting methods dealing with acquisition by exchange of stock , whereas fresh - start method has not been in use
换股合并会计处理法有购买法，权益结合法和重新开始法三种，重新开始法在实际当中还没有得到应用。 |
| 6. | It includes four sectors : theory basis of combination by exchange of stocks . methods of conversion stocks ratio . analysis of current combination by exchange of stocks . and , case studies
主要内容包括：换股合并的理论基础、换股合并中折股比例的确定方法、我国证券市场开展换股合并的思考以及主要案例的研究。 |
| 7. | The economic essence of acquisition by exchange of stock and the uncertainty of a reasonable fair price in our capital market which hinders the usage of purchase method means acquisition by exchange of stock is appropriate choice
换股合并的经济实质以及我国资本市场公允价值难以合理确定限制了购买法的优势的现状表明换股合并采用权益结合法是适宜的。 |
| 8. | At present , it is seeking to cooperate with foreign - owned and domestic enterprises in various ways , including acquirement , merger , holding , buying shares , as well as the exchange of stock ownership with the business departments of some foreign trade companies
并正在不断寻求同外资和国企多种合作，包括兼并、收购、控股、参股，以及同外贸公司业务部的股权互换。 |
| 9. | Acquisition by exchange of stock is still at the primary stage . there are many problem during the process of development , such as asset valuation in acquisition . standards of acquisition process , ration for the exchange of stock and accounting methods for acquisition
换股合并在我国还处于初级阶段，在发展过程中存在着诸多问题，如合并过程中资产评估、合并程序规范、换股比例、合并的会计方法等。 |
| 10. | Combination by exchange of stocks is the merger between two listed companies , by head company issues new stocks to exchange target companies " stocks held by shareholders . it is the method most in use in western societies , and has mature basis of converting stocks
两个上市公司之间的换股合并是指主并企业发行新股去换取目标企业的股票，这种方法在西方证券市场上经常被使用，其股票的转换具有成熟的基础。 |
