购买法是目前各国企业购并所使用的主要会计处理方法。
Purchase accounting is accounting method, which is mainly used in enterprises merger and acquisition by countries in the world of today.
以横向联合方式为主的企业购并是短期内实现规模经济的有效途径。
The effective way to realize the scale economy in the short run is M&I whose main mode is horizontal integration.
企业购并的风险评估是制定企业购并决策的重要环节，直接关系到购并活动的成败。
The risk evaluation for enterprise merger is an important step in making decisions on enterprise merger and it is directly related to the success of merging activities.
该文正是分析企业购并行为中文化整合对此的影响和重要，并提出了文化整合的具体方法和艺术。
This paper is just intended to analyze the importance and influence of culture amalgamation to enterprise acquisitions and mergers(A&M), and several practical ways and skills are proposed.
企业购并市场在我国方兴未艾。LBO作为企业并购的一种方式始创于美国60年代，风行于80年代。
With the rapid development of merger-acquisition markets in our country, LBO, a way of enterprise merger-acquisition, was first created in the 1960s and popularized in the 1980s in the US.
他们认为，企业购并中，购并方的收益率只受两个因素的影响，即企业已分配股息的纳税比率和资本利得税率。
They think that two factors affect the earning rate of purchaser in M&A: the tax rate on paid dividends and capital gains tax rate.
兼并企业比如说联想，这家来自的中国企业收购了IBM旗下的个人计算机业务，最终却发现这次收购并非物有所值。
Acquirers such as Lenovo, a Chinese firm that bought IBM's personal-computer business, found they had not got their money's worth.
虽然业务模式不同，很多自己创业的企业主仍满意于在eBay上进行大笔采购并向消费者进行销售。
Despite the different business models, many self-made entrepreneurs are satisfied making bulk purchases and sales to consumers on eBay.
跨国购并正成为我国企业快速进入国际市场的主要战略手段。
Transnational Merger and Acquisition(M&A) has become major means for Chinese firms to join the international market.
本文从第五次国际购并浪潮中各国企业的购并现象分析了当今国际资本流动的新趋势。
This paper analyses the six new trends of the free flow of the international capital nowadays from the phenomena of some enterprises in the fifth tide of international purchasing and amalgamating.
战略购并不能单纯从企业战略角度考虑，也必须从财务管理的角度考虑，据以确定战略购并的可行性。
Strategy merges should be not only considered in enterprise strategy Angle, but also in financial control Angle in order to ascertain the feasibility of strategy merges.
论文立足战略购并理论和企业价值评估理论，针对战略购并对企业价值评估的特殊要求，设计了战略购并企业价值评估组合模型。
Based on the theories of enterprise strategy and enterprise valuing and its special requests of strategy merges, the paper will design a enterprise-valuing combination model.
随着企业的购并活动的兴起，商誉问题成为理论界关注的焦点。
As the enterprise annexation has sprung up, the problem about goodwill becomes the focal point in the theory circles.
许多企业盲目地实施战略购并，陷入了购并的误区和陷阱。
Many enterprises made blindly strategy merges so they fell into erroneous zone and trap.
我们的服务范围广泛，包括兼购并购、企业形象定位、投资者和媒体沟通等。
We work across all sectors, on assignments including M&A, corporate positioning, investor and media communications.
文化协同效应受购并企业文化内涵、双方文化差异等固素影响；
This is because culture has deep and long-term influence on corporate operation.
购并是战略联盟，是企业成长时经常面临的战略问题。
M& A or strategic alliance are always related with firms' strategic issues.
研发购并是替代自主研发的一种形式，也是企业获得研发资源以强化竞争优势的重要战略手段。
R&D M&A can replace the self R&D, get the R&D resource and improve the competitive advantage.
就已有样本而言，敌意收购并没有完全有效的发挥出其外部监督的作用，对收购方企业的绩效改善没有显著作用；
As far as the samples existed now concerned, hostile takeover doesn't play the role of exterior supervising effectively as a whole.
就已有样本而言，敌意收购并没有完全有效的发挥出其外部监督的作用，对收购方企业的绩效改善没有显著作用；
As far as the samples existed now concerned, hostile takeover doesn't play the role of exterior supervising effectively as a whole.
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