权益性证券 meaning in Chinese
equity securities
Examples
- The handling fees , commissions and other expenses for the issuance of equity securities for the business combination shall be credited against the surplus of equity securities ; if the surplus is not sufficient , the retained earnings shall be offset
企业合并中发行权益性证券发生的手续费、佣金等费用，应当抵减权益性证券溢价收入，溢价收入不足冲减的，冲减留存收益。 - Business combination is a kind of economic behavior , which gets controlling rights to some extent from other enterprises by property transaction so as to strengthen economic power and to attain economic goals for itself
企业合并是指两个或两个以上彼此独立的企业的联合，或者一个企业通过购买权益性证券、资产、签订协议，或者以其他方式取得另一个或几个企业控制权的行为。 - For a business combination realized by a transaction of exchange , the combination costs shall be the fair values , on the acquisition date , of the assets paid , the liabilities incurred or assumed and the equity securities issued by the acquirer in exchange for the control on the acquiree
（一）一次交换交易实现的企业合并，合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。 - Non - state hi - tech enterprises are playing an important role in china " s economic development , although 97 . 43 percent of them are medium - sized and small enterprises , according to the revenue statistics of 2000 . financing is defined as getting fund from outside in this thesis and includes fiscal financing , credit financing , commercial financing and capital financing
本文所论的融资，是指企业外源融资，具体的融资方式包括：财政融资，银行融资，商业融资(主要是融资租赁) ，证券融资(权益性证券融资? ?以风险投资为主的私募和公开募集，债务性证券融资)四种。