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pool account
[puːl əˈkaʊnt]

  • 暂记帐

网络释义

  权益结合法

在所转让权益生效期间方面,通过海外重组,即购买法(Purchase Accounting)和权益结合法(Pooling Accounting),国有股东往往希望能够与其他非国有股东一并参与海外重组.

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短语

Pooling of Inerest Accounting 权益结合法

accounting for a pooling [会计] 联营会计

Pooling of Interests Accounting 公司并购会计中的“合并法

Pooling of Interest Accounting 权益结合法

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双语例句权威例句

  • It's a lightweight tool that centralizes management of database connection pooling, accounting, and security.

    款轻量级工具能够集中化数据库连接财务安全性管理

    youdao

  • Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method.

    第二部分提出并比较合并会计处理三种方法理论假设具体方法

    youdao

  • The Purchase method"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.

    采用“购买还是股权联营法” ,国际合并会计理论和实务中最重要最为有趣争论主题

    youdao

更多双语例句
  • Bank of New York, which was founded in 1784 by Alexander Hamilton, America's first Treasury secretary, knows that hostile acquisitions are rarely able to use an accounting process known as pooling, which is much kinder to the profitability of the combined firms than the alternative acquisition accounting.

    ECONOMIST: Buy, buy

  • But everybody knows that pooling-of-interest accounting, which tends to inflate reported earnings after a merger, helped encourage the conglomerate craze of the late Sixties, and that changing those rules made conglomeration much less attractive.

    FORBES: Why Everybody's Jumping On The Accountants These Days

  • All this is especially troubling, because financial firms will be keen to get into businesses from which they were previously excluded and quickly, because an accounting trick known as pooling of interest, which flatters the profits of the merged entity, will be scrapped at the end of next year.

    ECONOMIST: Killing Glass-Steagall

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