采用购买法编制合并报表是主流,但并不能因此禁止采用权益集合法。
Using purchase method for consolidated statements is the trunk stream, on the other hand, pooling of interest method cant be prohibited however.
《国际会计准则》第22号中规定,企业合并根据合并的性质采用购买法或股权联合法进行会计处理。
The Rule 22 in International accounting Principles regulates that accounting should be dealt with by purchasing or pooling of interests.
采用“购买法”还是“股权联营法” ,是国际上合并会计理论和实务中最重要且最为有趣的争论主题。
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.
世界银行采用购买力平价法来矫正劳动力成本偏差。
The World Bank adopts purchasing power parity(ppp)measure to correct the balance of labor cost.
第二条经营者不得违反《反不正当竞争法》第八条规定,采用商业贿赂手段销售或者购买商品。
Article 2 Business operators shall not sell or purchase commodities by means of commercial bribery, in violation of Article 8 of the Anti-unfair Competition Law.
第二条经营者不得违反《反不正当竞争法》第八条规定,采用商业贿赂手段销售或者购买商品。
Article 2 Business operators shall not sell or purchase commodities by means of commercial bribery, in violation of Article 8 of the Anti-unfair Competition Law.
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