1) Ground states combination difference(GSCD)
并合差
2) consolidated price difference
合并价差
1.
Goodwill is not acknowledged in consolidated statement,but is taken into consolidated price difference.
我国的合并会计处理方法与国外相比较特殊,合并报表上不确认“商誉”,而将“商誉”并入“合并价差”。
2.
In China, consolidated price difference refers to the balance that occurs when the amount that parent company invests in its subsidiary s long-term stockholder s equity is not the same as the amount in each item that the parent company owns in owner s rights and interests of the subsidiary.
在我国,合并价差是指母公司对子公司长期股权投资的数额和子公司所有者权益中母公司所拥有的各项目数额不一致时的差额。
3) consolidated price margin
合并价差
1.
It has been discussing in our country how to deal with the consolidated price margin which comes from the process of combined statements and there are a lot of ways to deal with it in the western countries.
对报表合并过程中出现的合并价差如何处理 ,在我国一直存在很大争议 ,西方国家也不完全一致 ,我们应通过比较中西方对该问题的处理方法并结合我国具体情况 ,找出适合我国国情的处理方法。
4) pooled variance
并合方差
5) pooled error
合并误差
6) combined variance(or poolled variance)
合并方差
补充资料：并合标准差
分子式：
CAS号：
性质：是并合方差的平方根值。
CAS号：
性质：是并合方差的平方根值。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条