Approved accounting methods of enterprise merger include purchase method and equity method.
对企业合并进行会计核算主要有购买法和权益结合法。
It is just that our conventional accounting methods do not reflect them on the balance sheet.
只是我们的会计方式习惯上不会把知识反映在资产负债表上。
Because both accounting methods focus on cost, they miss the value created by Six Sigma projects.
由于两种会计处理方法都注重成本，他们未能抓住六西格玛项目所创造的价值。
Objective: To evaluate different cost accounting methods in hospitals and analyze the development tendency.
目的：比较和评价医院管理中各种成本核算方法的优劣，分析成本核算的发展趋势。
Groupon has stumbled since filing to go public this past June, using accounting methods some found overambitious.
自从今年6月申请上市以来，Groupon并不顺利，有人认为它的会计方法过于雄心勃勃。
The effect of accounting methods on business income tax was discussed from permanent assets and stock in trade .
本文仅从固定资产、存货两方面探讨会计处理方法对企业所得税的影响。
Different financial ways and accounting methods taken during this process will lead to different financial results.
并购所采用的财务方式和会计方法不同，又会导致不同的财务后果。
There are two characteristics of strategic management accounting methods: regarding customer and market as its guide;
战略管理会计方法有两个特点：以顾客和市场为导向；
As a citizen, do you think the advantages of unifying the accounting methods are greater than disadvantages? If no, Why?
作为市民，会否认为将全世界的会计统一的好处是多于坏处？如果吾，为甚么呢？
Determine whether the Group is using accounting methods where other acceptable or even preferable methods should be used.
了解贵集团是否应采用其它认可或更可取的会计方法。
Article 13 Accounting methods used shall be consistent from one period to the other and shall not be arbitrarily changed.
第十三条会计处理方法前后各期应当一致，不得随意变更。
The hedging no longer satisfies the conditions for adopting the hedging accounting methods as prescribed in these Standards.
该套期不再满足运用本准则规定的套期会计方法的条件。
Through calculating real cases, we can know that profit index is quite different under accounting methods of various mergers.
通过实例计算，说明不同合并会计方法下盈利指标存在很大的差异。
Accounting methods, fixed assets depreciation method and inventory pricing method especial, will influence company's tax planning.
对纳税筹划影响较大的会计方法有：固定资产折旧方法、存贷计价方法。
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了合并会计处理三种方法的理论假设和具体方法。
Matrix accounting methods of health financing and fund flow were applied to measure China total health expenditure from 1990to 1995.
该项研究利用筹资来源与分配流向矩阵核算方法，测算了1990-1995年中国卫生总费用；
The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
新会计准则中引入了公允价值的计量属性，使投资收益核算方法有所改变，但没有改变投资收益的数额。
However, the lag of accounting research, our country's civilian-run colleges and universities don't have a complete set of accounting methods yet.
但由于我国民办高校的会计核算研究较为滞后，目前尚未有一套完整的民办高校会计核算方法。
The principle of consistency implies that accounting methods should be consistent from one period to the other and should not be arbitrarily changed.
一致性原则是指会计处理方法前后各期应当一致，不得随意变更。
This article discusses the appropriateness of the current accounting methods for Investment real estate transfer and puts forward new accounting methods.
本文将对现行投资性房地产转换会计处理的合理性进行探讨，并提出新的会计处理方式。
This article focuses on comparison of the two methods. This paper also provides suggestion on the choice of accounting methods of business combinations in China.
本文关注对这两种方法的比较，并在此基础上对我国企业合并的会计方法选择提出建议。
Thus strengthening the research of the above three accounting methods is an important guarantee for the foreign trade enterprises to receive the exporting money.
加强对这三种结算方式风险防范的研究是我国外贸企业出口顺利收汇的一个重要保证。
First this paper, these improvements in detail, and accounting methods for example, from the actual situation to illustrate the new accounting method applications.
首先本文对这些改进进行了详细的介绍，并对核算方法进行了举例，从实际的情况来说明新的核算方法的应用。
Different cost accounting methods usually lead to different cost accounting results thereby having their effect on the results of product profitability evaluation.
不同的成本计算方法往往导致不同的成本计算结果，从而影响产品盈利能力的评价结果。
Simply speaking, the process of accounting controlling is that of prompt controlling and feedback controlling of financial activities by means of accounting methods.
简单地说会计控制过程，就是利用会计方法对经济活动进行及时控制和反馈控制的过程。
Six Sigma will fail without leadership commitment, an implementation strategy, correct accounting methods, cultural integration and decisions based on global optima.
如果没有领导层支持、没有执行战略、没有正确的会计处理方法，没有文化的融合和基于全球的最优决策，六西格玛就注定要失败。
Six Sigma will fail without leadership commitment, an implementation strategy, correct accounting methods, cultural integration and decisions based on global optima.
如果没有领导层支持、没有执行战略、没有正确的会计处理方法，没有文化的融合和基于全球的最优决策，六西格玛就注定要失败。
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