| 1. | D . why the pooling of interest method is n ' t popular in china
四是介绍了中国采用权益联营法的难点及障碍。 |
| 2. | Pooling of interest
股权联营法 |
| 3. | C . the difference in the purchase method and the pooling of interest method
三是介绍了购买法与权益联营法的区别及二者的优劣分析。 |
| 4. | 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。 |
| 5. | 5 be stick to the principle of mutual respect , equality and mutual benefit , shared risks and pooling of interests in cooperation with foreign partners
对国外合作伙伴，坚持相互尊重平等互利风险共担利益共享。 |
| 6. | There are three kinds of accounting methods for business combinations , which are the purchase method , the pooling of interests method and the fresh - start method
合并的会计方法有购买法、权益集合法和重新开始法三种。 |
| 7. | Then introduce the purchase method and pooling of interest respectively . finally come to the conclusion that purchase will be the ultimate unique method of business combination
由此归纳出两者的区别和利弊，得出结论：购买法将最终成为企业合并的唯一处理方法。 |
| 8. | Introduce briefly the definition , three basic forms , two payment types and three accounting methods of business combination . chapter 2 . comparative study of purchase and pooling of interest
因此，研究网络经济发展过程中会计理论与实务的问题对促进我国会计的发展与创新有着积极的促进作用。 |
| 9. | Introduce briefly the definition , three basic forms , two payment types and three accounting methods of business combination . chapter 2 . comparative study of purchase and pooling of interest
简要介绍了企业合并的定义，企业合并的三种基本形式、两种主要支付方式以及三种不同的会计处理方法。 |
| 10. | By comparing two methods of business combination from two aspects : decision usefulness and capital market internalization , we argue that purchase method is a more excellent way than pooling of interest
本文比较了两种方法对会计信息质量和对合并报表的影响，并从财务报告目标：决策有用性和资本市场国际化这两个方面对其进行考察。 |
