权益结合法 meaning in Chinese
pooling of interest method
Examples
- The fourth part analyses the tax policy for other patterns of enterprise merger , putting the stress on pooling of interests method
第四部分分析其他形式企业合并的税收政策，其中对权益结合法做了重点论述。 - According to the financial index , like profit , of contemporary period and next periods , pooling method is superior to purchase method
从鲁西化工合并当期和以后各期的利润等财务指标来看权益结合法比购买法有优势。 - This paper suggests that what china should choose is a kind of binary structures that allowing purchase method and the pooling of
我们建议我国应当选择的是允许购买法与权益结合法并存并对权益结合法的适用范围实施严格限制的二元格局。 - 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。 - With the appearance of multiplication of business combination and its ways , the criterion of combination accounting method , especially accounting method of changing shares ’ consolidation , has become the public focus
当前,对于企业合并会计方法的争论主要是围绕换股合并和权益结合法问题展开的。