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购买法与合股法下合并会计报表方法之比较
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作者 陈良民 《辽宁财税》 1994年第3期22-23,28,共3页
购买法与合股法下合并会计报表方法之比较陈良民《会计准则》规定,"企业对外投资如占被投资企业资本总额半数以上,或实质上拥有被投资企业控股权的,应当编制合并会计报表"。这是在市场经济条件下,针对企业相互竞争出现兼并或合并... 购买法与合股法下合并会计报表方法之比较陈良民《会计准则》规定,"企业对外投资如占被投资企业资本总额半数以上,或实质上拥有被投资企业控股权的,应当编制合并会计报表"。这是在市场经济条件下,针对企业相互竞争出现兼并或合并现象而提出的。企业实行股份制,是我... 展开更多
关键词 合并会计报表 被投资企业 购买 合股法 合并资产负债表 编制合并 股东权益 利润分配表 公平市价 少数股权
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企业合并会计处理方法的比较分析 被引量:1
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作者 李红安 《武汉市经济管理干部学院学报》 2001年第3期62-64,共3页
处理企业合并的会计方法有购买法和合股法两种。本文在论述两种会计方法基本特征的基础上 ,对两种方法所产生的多方面影响进行了比较分析 ,并提出了几点建议 ,以期为我国制定企业并购的会计规范提供参考。
关键词 企业合并 购买 合股法 比较分析 会计处理
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谈谈税收控制及其在财务管理中的运用
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作者 孙光天 《财会月刊》 1996年第3期17-18,共2页
随着现代企业制度的建立,集约化经营已是企业必由之路,税收控制对企业的影响也越来越大。税收控制有别于逃税及避税行为。它是指在税法许可的范围内,根据税法的政策导向。
关键词 企业财务管理 购买 合股法 所得税 融资租赁 后进先出 集约化经营 高新技术产业开发区 公益性 完工百分率
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Effect of twine thickness on size-selectivity of driftnet for the yellow croaker Larimichthys polyactis in southwestern Sea of Korea
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作者 Seonghun KIM Jihyun LIM +1 位作者 Kyounghoon LEE Seongwook PARK 《Chinese Journal of Oceanology and Limnology》 SCIE CAS CSCD 2016年第6期1199-1208,共10页
In order to determine the effect of twine thickness on the size-selectivity of the driftnet used for the yellow croaker, size-selectivity tests were conducted with three different twine thicknesses(monofi lament diame... In order to determine the effect of twine thickness on the size-selectivity of the driftnet used for the yellow croaker, size-selectivity tests were conducted with three different twine thicknesses(monofi lament diameters of 0.279 mm(number's method; No. 3), 0.321 mm(No. 4), and 0.360 mm(No. 5)) of driftnets for the yellow croaker in the seas around Chooja-do, Jeju Islands. The selectivity curve was estimated by using Kitahara's method. In order to determine the physical properties of the twine used in the experimental fi shing nets, we measured the breaking load, elongation, and stiffness under both dry and wet conditions. In terms of physical properties, the thinnest twine(No. 3) had the strongest breaking strength per unit cross-sectional area, along with good elongation and excellent fl exibility. The thickest twine(No. 5) had the lowest fl exibility. In terms of selectivity, the net of No. 3 twine showed the broadest selection range and, thus, a relatively low selectivity compared with the other nets, while the less fl exible net of No. 5 twine showed the narrowest selectivity range and high selectivity. In addition, it was found that a thicker twine resulted in a smaller haul of small fi sh. Therefore, it can be inferred that the thickness of the twine affects the size of the catch and selectivity, and thus the size composition of the catch as well. 展开更多
关键词 yellow croaker driftnet size selectivity Kitahara's method twine thickness
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Merger Announcement Effects and the Amendment of Insider Trading Laws in Brazil
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作者 Mei Qiu Sonia Aparecida Balbinotti 《Journal of Modern Accounting and Auditing》 2016年第5期284-293,共10页
Although Brazil has a long history of having insider trading laws (IT laws) in place and became the first emerging country to enforce the IT laws (Bhattacharya & Daouk, 2002), criminal sanctions and hefty monetar... Although Brazil has a long history of having insider trading laws (IT laws) in place and became the first emerging country to enforce the IT laws (Bhattacharya & Daouk, 2002), criminal sanctions and hefty monetary penalties were only made possible by the amendment of its laws against IT on October 31, 2001. We study the stock price effects of merger announcements made by 151 firms over two periods, before and after the change of IT laws. Our empirical results suggest that target firms attained positive price run-ups in pre-announcement windows before, but not after, the legal regime change. While acquiring firms had strong positive pre-announcement reactions in both legal regimes, the abnormal returns (AR) decreased in the more stringent legal regime. These results indicate that more stringent IT laws may deter IT and improve market efficiency in an emerging country. 展开更多
关键词 MERGER abnormal retum (AR) event study insider trading law (IT law)
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企业集团会计研究 被引量:3
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作者 雷越英 《交通财会》 2002年第8期10-11,共2页
本文对企业集团组建的会计方法 ,合并会计报表 ,企业集团建立财务公司和责任会计 ,企业集团利益分配等问题作了论述。
关键词 企业集团 购买 合股法 会计报表 财务公司 会计工作 利益分配
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税收控制在财务管理中的运用
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作者 颜莉梅 《云南电业》 2000年第7期44-45,共2页
随着现代企业制度的建立,集约化经营已是企业必由之路,税收控制对企业的影响也越来越大。税收控制有别于逃税及避税行为。它是指在税法许可的范围内根据税法的政策导向,在某项企业经营行为将对其税负产生直接影响时,企业作出的一种会计... 随着现代企业制度的建立,集约化经营已是企业必由之路,税收控制对企业的影响也越来越大。税收控制有别于逃税及避税行为。它是指在税法许可的范围内根据税法的政策导向,在某项企业经营行为将对其税负产生直接影响时,企业作出的一种会计行为调整。因此,企业如何在税法许可的情况下,通过合理有效的税收控制,实现企业税负最低,是企业财务管理工作中的一个重要组成部分。 展开更多
关键词 企业财务管理 购买 税务机关 企业所得税 合股法 融资租赁 增值税 后进先出 集约化经营 企业税负
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Clinical Observation of Puncturing Lumbar Acupoints for Knee Joint Pain
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作者 朱晓平 吴轩宜 张沈煜 《Journal of Acupuncture and Tuina Science》 2009年第6期352-353,共2页
Objective: To observe the clinical efficacy of puncturing lumbar acupoints in treating knee joint pain. Methods: Thirty-seven patients suffered from knee joint pain were treated by puncturing lumbar acupoints combin... Objective: To observe the clinical efficacy of puncturing lumbar acupoints in treating knee joint pain. Methods: Thirty-seven patients suffered from knee joint pain were treated by puncturing lumbar acupoints combined with cupping therapy. Visual Analog Scale (VAS) was scored before and after the first treatment as well as the second treatment. Result: Before treatment, VAS score was 5.3±1.2. After the first treatment, VAS score descended to 1.9±0.8. Before the second treatment, VAS score was 2.1±0.7. After the second treatment, VAS score descended to 0.7±0.6. Conclusion: Puncturing lumbar acupoints is quite effective in treating knee joint pain caused by lumbar diseases. 展开更多
关键词 Patellofemoral Pain Syndrome Acupuncture Therapy Cupping Therapy
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Comprehensive treatment for old patients with hip fractures
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作者 白斌 王坤正 +2 位作者 刘文科 宋金辉 陈君长 《Chinese Journal of Traumatology》 CAS 2003年第5期297-301,共5页
Objective: To observe the effect of comprehensive treatment for hip fracture in old people. Methods: Three hundred and seventy two old patients with hip fractures were randomly divided into two groups, Group A and Gro... Objective: To observe the effect of comprehensive treatment for hip fracture in old people. Methods: Three hundred and seventy two old patients with hip fractures were randomly divided into two groups, Group A and Group B. Cases in Group A were treated only by operations. Cases in Group B received comprehensive treatment. The Singh Indexes of both uninjured and injured femoral necks were used to judge the osteoporosis levels before operation and one year after the operation. The function of injured hip joints was evaluated one year postoperatively. Results: Complications occurred in 36.56 % of the cases in Group A and 5.91 % of Group B. One year postoperatively, the Singh Index degree distributions of both uninjured and injured femoral necks in Group A had no significant difference compared with those before the operation (P> 0.05 ). In Group B, there was significant difference between one year postoperatively and before operation, and the Singh Index one year after the operation showed better result than that before operation (P< 0.05 ). One year after operation, there was significant difference in the function of injured hip joints between Group A and Group B (P< 0.05 ). Conclusions: Hip fracture in old people should be treated comprehensively according to its internal characteristics, osteoporosis. 展开更多
关键词 Hip fractures OSTEOPOROSIS Comprehensive treatment Old people
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