Joint venture is a form of business relation which involves pooling of assets, joint management and a sharing of profits and risks according to a commonly-agreed formula.

合资企业是根据合资各方同意的规章而建立的一种商业关系，它涉及资产的统筹，共同经营管理，分享利润和分担风险。

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There are two methods:purchase method and pooling of interest method to be chosen to book the consolidated assets and liabilities.

企业合并会计处理方法有购买法和权益结合法两种。

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The firms are sometimes pooling client assets specifically to buy a piece of the social networking companies.

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