consolidated price meaning in Chinese
综合价格
Examples
- The field of business combinations contains many accounting problems , and this paper paid more attention on the " consolidated price margin " , which was thought as the core accounting problem of this field
企业合并涉及的会计问题众多,本文认为其核心问题是“合并价差”的处理问题,这也是本文讨论的重点。全文共分5个部分。 - Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling 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 composing parts of " consolidated price margin "
第四部分是全文的重点,应用资产定价理论、确认和计量理论、公允价值理论等对合并会计的核心问题? ? “合并价差”的各个组成部分进行了实质分析,并且从理论上提出了相应的会计处理方法,同时也考虑了理论方法在实务应用中的可操作性。 - Finally , the author selected 600 companies listed i n shanghai stock exchange as samples . through analyzing the " consolidated price difference " of the disclosure of their annual reports in 2000 , the author finds some problems in the goodwill accounting of our country , then put forward countermeasures and advices
最后,对上海证券交易所上市的600家公司的2000年年报中“合并价差”的披露情况进行了分析,指出我国商誉会计处理中存在的问题,并提出了对策和建议。