企业合并会计处理方法有购买法和权益结合法两种。
There are two methods:purchase method and pooling of interest method to be chosen to book the consolidated assets and liabilities.
对企业合并进行会计核算主要有购买法和权益结合法。
Approved accounting methods of enterprise merger include purchase method and equity method.
购买法是目前各国企业购并所使用的主要会计处理方法。
Purchase accounting is accounting method, which is mainly used in enterprises merger and acquisition by countries in the world of today.
购买法和权益集合法是企业合并时常用的两种会计方法。
Purchase method and the pooling method are the two commonly used methods on business combinations.
购买法和权益集合法对企业合并的财务状况和损益有着不同的影响。
Consolidated financial statement is influenced by the choice between the purchase method and the pooling of interest method.
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.
在本例中，Z合并法被分配给集团 1200，而购买法分配给集团 1300。
This example Z Method for consolidation has been assigned to Group 1200 and the purchased Method to Group 1300.
国际上公认的企业合并的会计处理方法有两种：购买法和权益集合法（权益联营法）。
There are two methods about the arrangement of accountant in the merging of enterprises accepted internationally: purchase and rights and interests gathering(the rights and interests joint).
《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.
在1% (ex1)和10% (ex2)，您通常不想要占用该所有权，但是当它满足将其引入购买法的其他所有权时，当然您就会想占用该所有权。
At the 1% (ex1) and 10% (ex2) you do not normally want to account for this ownership but, of course you do when it meets with other ownerships that bring it into purchase method.
而购买法不但符合国际惯例，而且通过以协商价来进行资产合并的方式确认商誉，可以避免企业集团粉饰企业利润，更加客观反映合并企业的财务状况。
The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a…
除了因为这样做效率高的缘故，购买一整头牛的另一个好处是，顾客们可以领略到不同切法带来的迥异纹路。
In addition to efficiency, the advantage of buying the whole cow is that guests can experience the different textures of various cuts.
美国银行对美林的收购和莱斯银行对哈利法克斯银行的强制购买都是可怕的事情。
Bank of America's purchase of Merrill Lynch and Lloyds TSB's takeover of HBOS have been horror stories.
法德尔称只需要大概一年，Nest恒温器就能让购买者从节能费用上收回购机成本。
Fadell says that energy savings will help buyers recoup the cost of device in about a year.
在这里输入译文在财产法之下，财产属于购买者，所以“当然它是属于个人而不是共有的！”他这样说道。
Under property law, property belongs to the person who bought it, so "of course it belongs to the individual and isn't Shared!" he said.
在这里输入译文在财产法之下，财产属于购买者，所以“当然它是属于个人而不是共有的！”
Under property law, property belongs to the person who bought it, so "of course it belongs to the individual and isn't Shared!"
她用预约购货法购买圣诞礼物。
其中银行界的最明显的失败已井法戈1996年购买的第一号州际公路。
Among the banking industry's most visible flops has been Wells Fargo's 1996 purchased of First Interstate.
相反，在永续盘存法下，每一笔商品购买和销售业务都必须登记在存货和商品销售成本账户中。
In contrast, under the perpetual inventory method of accounting for merchandise inventory and the cost of merchandise sold accounts.
2003年颁布的新婚姻法解释指出如果有离婚纠纷，婚前由一方父母出资为子女购买的不动产会被认定为夫妻一方的个人财产。
A legal interpretation issued in 2003 says that if a divorce is disputed, property bought for one partner by a spouse's parents before marriage can revert to the partner alone.
在农产品价格上升时期购买土地或按“宅地法”获得土地的农民很可能致富。
The farmers who bought or homesteaded their land near the beginning of an upswing were likely to prosper .
比较价格水平是用来衡量汇率法和购买力平价法测算各国GDP水平的偏差程度的指标。
Comparative Price Level is the index for measuring the warp of GDP between the rate and the Purchasing Power Parity (PPP).
LCC分析法是一种系统管理科学，其目的是用最少的经费购买和使用最有效的装备。
LCC analysis method is a science of system management, whose ultimate aim is to purchase and use the most efficient equipment with the least possible funds.
本文运用联合分析法，分析了品牌来源国、手机性能和价格对年轻白领消费群体手机购买行为的影响。
Using conjoint analysis, we examine the influence of brand-of-origin, function and price on young middle class's mobile phone purchasing behaviors.
本文运用联合分析法，分析了品牌来源国、手机性能和价格对年轻白领消费群体手机购买行为的影响。
Using conjoint analysis, we examine the influence of brand-of-origin, function and price on young middle class's mobile phone purchasing behaviors.
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