合并日，是指合并方实际取得对被合并方控制权的日期。
The "combining date" refers to the date on which the combining party actually obtains control on the combined party.
合并日，是指合并方实际取得对被合并方控制权的日期。
The "combination date" refers to the date on which the merging party actually obtains control of the merged party.
被合并方的资产、负债在上一会计期间资产负债表日及合并日的账面价值；
The carrying amounts of the assets and liabilities of the merged party on the balance sheet date of the prior accounting period as well as on the combination date;
合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。
The consolidated cash flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the date of combination.
第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。
Article 6 the assets and liabilities that the merging party obtains in a business combination shall be measured on the basis of their carrying amount in the merged party on the date of combination.
第六条合并方在企业合并中取得的资产和负债，应当按照合并日在被合并方的账面价值计量。
Article 6the assets and liabilities that the combining party obtains in a business combination shall be measured on the basis of their carrying amount in the combined party on the combining date.
1997年的11月10日，美国的WolrdCom公司与MCI通讯宣布了一项高达370亿美元的合并案（那时候成为了美国有史以来金额最大的一笔合并）。
November 10，1997， WorldCom and MCI Communications announce a $37 billion merger (the largest merger in US history at the time).
德文特表示：“如果这些机制都能确立并运行起来，有朝一日合并也是合乎逻辑的。”
"If all these schemes get up and running, there is a logic to them coming together," says Mr Derwent.
不过对于许多中国人而言，当1931年日本侵入满洲地区时，战事便已拉开了序幕，而对韩国来说，则更是始于100年前被日本合并之时。
But for many Chinese, hostilities started in 1931 with Japan's invasion of Manchuria, and for South Korea 100 years ago with its annexation by Japan.
日本三菱日联金融集团与摩根·斯坦利决定合并他们在日本的证券分支机构，将其打造成日本最大的证券经纪商之一。
Japan's Mitsubishi UFJ and Morgan Stanley decided to merge their Japanese securities units, creating one of Japan's biggest brokers.
每个星期一似乎都会有大规模合并的新闻，12月4日发生的则是纽约银行和Mellon金融的合并(见文章)。
Every Monday seems to bring news of a mega-merger; on December 4th, it was the combination of Bank of new York and Mellon Financial (see article).
8月3日，纽约一家基金公司TPG -Axon宣布与伦敦一家公司Montrica合并。
On August 3rd, TPG-Axon, a New York fund, announced a merger with Montrica, a London outfit.
8月29日希腊第二大银行欧洲银行（EFG）与第三大银行阿尔法银行的合并，组成希腊最大的银行。投资者们为此欢呼。
On August 29th investors cheered the merger of the country’s second- and third-largest banks, Eurobank EFG and Alphabank, to form what will be Greece’s biggest.
西班牙政客已于五月五日同意要加速这些不稳定加哈之间的合并。
Spanish politicians agreed on May 5th to speed up mergers between wobbly cajas.
9月8日，德国电信公司和法国电信公司宣称将同t - Mobile和Orange两家英国移动电话公司合并以成为新的业界霸主。
On September 8th Deutsche Telekom and France Telecom said they would merge their British mobile-phone operations, respectively T-Mobile and Orange, to create a new market leader.
美国司法部对微软提出的民事诉讼是一系列的合并诉讼。 1998年的5月18日，美国司法部联合美国20个州对微软提起诉讼。
United States v. Microsoft was a set of consolidated civil actions filed against Microsoft Corporation on May 18, 1998 by the United States Department of Justice (DOJ) and 20 U.S. states.
日本两大啤酒饮料制造商麒麟和三得利7月14日宣布他们正在商讨双方的合并计划。
Kirin and Suntory, two of Japan's biggest beer and beverage companies, announced on July 14th that they were talking about a merger.
7月14日麒麟和三多利这两家日本大型啤酒公司宣布他们正处在合并商谈中。
On July 14th Kirin and Suntory, two big Japanese brewers, announced that they are in merger talks.
即使奖金方面的失败没有完全支持它：8月5日，法官拒绝批准这次合并，质疑已一致同意的总价的基价，并且为8月10日召集了听证会。
Even the bonus fiasco is not yet fully behind it: on August 5th a judge refused to approve the settlement, questioning the basis for the agreed sum and calling a hearing for August 10th.
1861年3月17日国王维克托•伊曼纽尔二世将半岛内的各城邦及撒丁岛和和晌魑骼锿（Regno delle Due Sicilie）合并成为意大利王国（Regno d"Italia）, 建立了民族国家。
Italy became a nation-state in 1861 when the city-states of the peninsula, along with Sardinia and Sicily, were united under King Victor Emmanuel II on 17 March 1861.
本周二，也就是7月14日，麒麟和三得利这两家日本最大的啤酒和饮料公司宣布他们正在讨论合并事宜。
On Tuesday July 14th Kirin and Suntory, two of Japan's biggest beer and beverage companies, announced they were in merger discussions.
首先必须要做的是，阿塞洛公司至少半数的股东必须于6月30日通过投票反对与Severstal钢铁公司的合并。
First, on June 30th, at least half Arcelor's shareholders must vote against the proposed merger with Severstal to stop it.
12月1日，意大利联合商业银行和圣保罗意米银行两家银行的股东会批准合并成立一家拥有5500家支行、迄今为止全意大利最大营业网络的银行。
On December 1st, shareholders of Banca Intesa and Sanpaolo IMI were due to approve a merger to create a bank with 5, 500 branches, by far the biggest network in Italy.
12月1日，意大利联合商业银行和圣保罗意米银行两家银行的股东会批准合并成立一家拥有5500家支行、迄今为止全意大利最大营业网络的银行。
On December 1st, shareholders of Banca Intesa and Sanpaolo IMI were due to approve a merger to create a bank with 5,500 branches, by far the biggest network in Italy.
现在，克拉科夫的众多旅行社都推出了一日游，将奥斯威辛和风景如画的维耶利奇卡盐矿合并为一个旅游项目，后者以其用岩盐建造的小教堂、雕塑和枝形吊灯而闻名。
Today, travel agencies in Krakow hawk daylong tours combining Auschwitz with the picturesque Wieliczka salt mine, with its rock salt chapel, sculptures and chandeliers.
我们高兴的宣布，由于六月一日我们公司将于该镇的D&W公司合并，成立新的CN/CM公司。
We are pleased to announce that as of 1st June our firm will merge with D &W Co. of this town to form the new firm of CN/CW Co.
每个工作日将在9点集合并计划一天6个小时的高强度工作。
Every workday is going to start with a huddle at 9am and a plan for the day's activities and an intensive six hours of work.
这是因为，日企拒绝相互合并，涉足更广泛的业务领域，所以日本产业已趋于饱和，利润空间非常狭小。
That is because companies refuse to consolidate, clinging onto a wide portfolio of businesses, so industries are saturated and profit margins are poor.
这是因为，日企拒绝相互合并，涉足更广泛的业务领域，所以日本产业已趋于饱和，利润空间非常狭小。
That is because companies refuse to consolidate, clinging onto a wide portfolio of businesses, so industries are saturated and profit margins are poor.
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