- 融合論
- amalgamation: n. 1.【冶金】汞合，汞齊化。 2.混，合并。 3.〔美國〕(種族等的)融合 -tive adj.
- alternative amalgamation: 選擇合并
- amalgamation apparatus: 混汞裝置
- amalgamation barrel: 混汞桶
- amalgamation half: 汞齊化半值期
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amalgamation theory中文什么意思
- 融合論
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例句與用法
- the first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally; and to the problems that exist in our country's " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism "; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small-scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not . the author will make every effort for the new amalgamation criterion
第一部分，介紹我國及其他各國合并會計準(zhǔn)則對合并范圍的規(guī)定及從中得到的啟示；第二部分，分析我國《合并會計報表暫行規(guī)定》中對合并范圍規(guī)定存在的問題以及由此導(dǎo)致的實(shí)務(wù)操作中的問題；第三部分，在討論合并理念和“控制”與合并范圍的關(guān)系的基礎(chǔ)上，提出以“控制者服務(wù)論”為目標(biāo)導(dǎo)向，以“控制”為核心標(biāo)準(zhǔn)，合理界定合并范圍；并針對我國“暫行規(guī)定”中存在的問題，提出改進(jìn)的建議，即從“進(jìn)入機(jī)制”和“退出機(jī)制”兩方面完善對合并范圍的規(guī)定；同時對“特殊目的實(shí)體”、“非同質(zhì)子公司”、“小規(guī)模子公司”、“承包經(jīng)營，租賃經(jīng)營及委托經(jīng)營企業(yè)”是否納入合并范圍提出建議，力求為即將出臺的新合并準(zhǔn)則盡微薄之力。