1) purchase method(of combination)
购置法,盘购法
2) purchasing method
盘购法
3) acquisition
[英][,ækwɪ'zɪʃn] [美]['ækwə'zɪʃən]
购置,盘购
4) tual acquisition cost basis
实际购置成本法
5) feed-in law
购电法
6) purchase method
购买法
1.
For the business combination, the accounting method is involved with two main ones: pooling of interest method and purchase method.
权益结合法和购买法是企业合并会计方法中两种主要手段,从分析权益结合法和购买法各自不同的核算特点入手,对产生合并会计方法选择的原因进行了分析,并对我国目前合并会计现状及选择方法进行了论述。
2.
At present, there are two methods in the business combination transaction of the international--purchase method and pooling of interest method.
目前,国际上企业合并业务主要有两种会计方法——购买法和权益结合法,它们有着各自的特点。
3.
Through the comparison of the purchase method and the rights and interests combination method, this paper illustrates that under the current economic environment of China the rights and interests combination method, which still can be used in enterprise s merger by stocks exchange, is a kind of selectable accounting treatment method in enterprises merge.
通过对购买法与权益结合法的比较,说明了在中国目前的经济环境下,权益结合法在企业换股合并中还存在使用的空间,在企业合并中还是一种可选择的会计处理方法。
补充资料：购置
购买（长期使用的器物）：～图书资料ㄧ为了扩大生产，这家工厂～了一批新设备。
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