The article first analyses the basic purpose of restructuring of assets, discusses the main problems in practice, and provides accounting administration's countermeasures.
本文从资产重组的根本目的入手，探讨了实践中资产重组存在的主要问题，并提出了会计治理对策。
The bondholders will gain from an orderly restructuring, and if the value of the assets is truly greater than the market (and outside analysts) believe, they will eventually reap the gains.
债券持有人将从有序的重组中获得收益，并且如果其资产价值确实比市场(和外界分析师)认为的要高，他们终究会兑现这一收益。
The banks say the restructuring of his assets will continue as planned.
银行表示对他资产的重组将继续按计划进行。
The intricacies of restructuring assets and saving banks can be hard even for the experts to understand.
资产重组以及对银行的救助，错综复杂，就算对专家来讲也很难理解。
A sovereign bailout should provide breathing space to perform a radical restructuring. But a fire sale of Irish banking assets is not the only way to cut the Banks down to size.
虽然国家的紧急援助可以为爱尔兰银行的彻底重建提供喘息之机，但是减价出售其资产并非减少其规模的唯一出路。
The fifth chapter makes a positive research about four modes of asset -restructuring performance, ownership transfer, purchase and mergers, integral and divestiture assets and equity sale.
第五章分别对资产重组的四种主要方式，即股权转让、收购兼并、资产置换和资产剥离与所拥有股权的出售绩效做了实证研究。
The fifth part: Discusses a assets restructuring case: Delong's mode of horizontal integration.
第五部分：分析了一个资产重组的案例，即德隆的行业整合模式。
Tax basis of assets received by buyer and equity obtained seller is required to adjust when the restructuring is completed.
重组完成后，买方取得的资产和卖方取得股权的计税基础均要进行调整。
The third section of this paper focuses on the forms of assets restructuring and the ways in which investment bank involves.
第三部分就资产重组的表现形式及投资银行参与方式做了分析。
Asset divestiture is a form of asset restructuring, in which enterprise sells some assets group to the third party and earns cash, quasi-cash or other revenues.
资产剥离是指企业将部分资产组合出售给第三方，并取得现金、准现金或其他收入的一种资产重组交易。
The quantitative analysis provides more sufficient and more powerful evidence to assist the assets restructuring practice in our country, with the aid of mathematical discriminant models.
借助数学判别模型，对企业资产重组进行定量分析，能为我国企业资产重组的操作提供更多、更有力的证据。
The paper, through analyzing the current situation of the assets evaluation line, aims to search for a scientific and feasible approach to the evaluation of assets in restructuring enterprises.
本文试图在企业改制的资产评估方面探索一些真正科学而可行的方法，并对我国资产评估行业的现状进行分析。
At present, the assets reorganization of the domestic tobacco corporation has being made steady progress. Also it is particularly important for the corporate culture after restructuring.
目前，国内烟草企业的资产重组正稳步进行，资产重组后企业文化如何整合就显得尤为重要。
Article 7 When restructuring and disposing of the assets of an enterprise, asset management companies shall consult with other investors, who shall have the preemption on an equal footing.
第七条资产管理公司重组与处置资产时，应与企业其他投资者协商，在同等条件下，其他投资者有优先购买权。
From a macro context, unchanged in total assets under the premise of the stock of assets through restructuring and combination, can achieve the optimal allocation of production factors.
从宏观而论，在资产总量不变的前提下，通过存量资产的重新调整和组合，可以实现生产要素的最优配置。
From a macro context, unchanged in total assets under the premise of the stock of assets through restructuring and combination, can achieve the optimal allocation of production factors.
从宏观而论，在资产总量不变的前提下，通过存量资产的重新调整和组合，可以实现生产要素的最优配置。
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