2) 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。
3) purchasing method
购买法
1.
The characteristic and choice of acquistition accounting between purchasing method and pooling-of-interests Method;
购买法和权益联合法合并会计报表的特征比较及其选择
2.
1 Department Store is more representative,drawing the conclusion that purchasing method is applicableunder Chinese context, but should be revised to fit the currentshareholding status quo in the country so that net book assetshould be taken as the basis for calculating product pricing.
我国已具备使用购买法的环境,但应作适当修正以适应我国股权分裂的现状,最关键的是以账面净资产作为计量购买支付对价的依据,重点考察非流通股换股比率,而不考虑包含流动性溢价要素的股票市价及相关的流通股换股比率。
4) unplanned purchase
非计划购买
1.
This study aimed at investigating the question of how to influence consumers\' unplanned purchase decision when they hesitate on whether to buy or not.
当消费者对非计划购买产生犹豫时,营销者应如何引导他们的购买行为?本文通过准实验与控制实验的方法探究该问题。
5) purchasing power parity
购买力平价法
1.
Comparative Price Level is the index for measuring the warp of GDP between the rate and the Purchasing Power Parity (PPP).
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。
6) hire system
分期付款购买法
补充资料：非法购买增值税专用发票、购买伪造的增值税专用发票罪
非法购买增值税专用发票、购买伪造的增值税专用发票罪：指违反国家发票管理法规，非法购买增值税专用发票或者购买伪造的增值税专用发票的行为。
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