pooling method中文是什么意思

pool n. 1.〔英國〕賭博性質(zhì)的撞球。 2.賭注；放賭注處。 ...
method n. 1.方法，方式；順序。 2.(思想、言談上的)條理 ...
pooling of interest method 股權(quán)聯(lián)營法; 合營法; 權(quán)益結(jié)合法
pooling of interests method 權(quán)益聯(lián)營法; 權(quán)益入股法
pooling (班輪公司間分攤貨物或運費)分攤制; 池化; 共用的; 合并的; 集中，合并; 集中合成; 集資、聯(lián)合經(jīng)營; 聯(lián)營，匯集，合并
accounting for a pooling 聯(lián)營會計
bobtail pooling 拼湊的合伙經(jīng)營
buffer pooling 緩沖儲庫
car pooling 合伙用車; 集體用車；共享車輛
cconnection pooling 連接池
connection pooling 聯(lián)機共享; 連接池; 連接共用
currency pooling 貨幣總庫
dye pooling 染料積存
filter pooling 濾池中成水坑; 濾器污水池
funds pooling 集資
knowledge pooling 知識匯總
lu pooling 邏輯單元合并
margin pooling 證券匯集轉(zhuǎn)按
modem pooling 公用調(diào)制解調(diào)器組
natcat pooling 自然災(zāi)害共保
object pooling 對象池化; 物件共用
part pooling 部份集合經(jīng)營
patent pooling 專利聯(lián)營制, 專利共同使用制度
pooling agreement 匯集協(xié)議; 聯(lián)合經(jīng)營協(xié)議; 聯(lián)營協(xié)定
pooling angle 集中合成角

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What are the differences between the purchase and the pooling methods of consolidation
合并會計的購入法與聯(lián)營法有哪些不同？
According to the financial index , like profit , of contemporary period and next periods , pooling method is superior to purchase method
從魯西化工合并當期和以后各期的利潤等財務(wù)指標來看權(quán)益結(jié)合法比購買法有優(yōu)勢。
With each revision to ias 22 , the criteria for applying the pooling method of accounting for a business combination have become more specific
藉由對信息家電22的每校訂，應(yīng)用為一個商務(wù)組合解釋的告發(fā)方法的標準已經(jīng)變得更特定。
There are purchase method , pooling method and fresh - start method in accounting methods dealing with acquisition by exchange of stock , whereas fresh - start method has not been in use
換股合并會計處理法有購買法，權(quán)益結(jié)合法和重新開始法三種，重新開始法在實際當中還沒有得到應(yīng)用。
The pooling method may misguide the investors " decision and motivates the mangers to manage the earnings . based on the analysis of the case we suggest that the pooling method should be banned in china
分析表明，權(quán)益集合法很可能會誤導投資者的決策，并促使管理層為了自身利益采用這種會計方法進行利潤操縱，損害投資者的利益，有必要限制這種方法的使用。

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