pooling of interest 权益联营,联合经营
- The methodology applicable in the making of the Consolidated Financial Stat ement includes the purchase method, the pooling of interest method and the fresh -start method while the methodology adopted in the planning terminal Consolidate d Financial Statement is composed of the total consolidation method and the prop ortion method.
企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法;期末合并会计报表的方法有全部合并法、比例合并法。 - Pooling the resources of a group of investors in the interest of sharing the risks and diversifying their portfolios, this system distributes the capital over a wide range of stocks and bonds and spreads the risks over the group.
为了分担风险和多元经营有价证券,可以募集一组投资者的资金,在大范围的股票和债券上对它们进行分配,分散组内投资人的风险。
pooling of interest[ noun ]
an accounting method used in the merging of companies; the balance sheets are added together item by item; this method is tax-free
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