查询词典 pooling

Through the analysis of the purchase method and pooling of interest method, compared two methods of accounting treatment, and the economic consequences of the different.

通过分析购买法和权益结合法，对比了两种方法的会计处理，及其所产生的不同经济后果。

This will be encouraging more car-pooling, because if I'm car-pooling and I'm not driving, I have all of these features available to me, you know.

这将使人们更乐意搭车，因为如果我搭别人车的话，我自己不用开车，我就能使用更多的工具。

It is not clear enough how purchase method and pooling method will influence the stock price and the effectiveness of resource allocation in business combination, though ill-use tends to appear when pooling method is applied.

尽管目前人们对权益集合法和购买法对公司股价的差异性影响及资源配置效率的影响尚缺乏充分的论证，但从实际来看，许多公司运用构造交易方式实施权益集合法，导致了权益集合法的滥用。

The co-existence of pooling of interests method and purchase method under CAS No. 20-Business Combination is a realistic choice in line with China's current economic characteristics after the elimination of the pooling of interest method by FASB and IASC.

在FASB和IASC取消了权益结合法后，我国颁布的《企业会计准则第20号－企业合并》采用权益结合法与购买法并存的二元格局，则是针对我国目前经济环境特征的切合实际的选择。

The third chapter introduce and clarify purchase and pooling interests accounting from the conception. Compare the most differences of purchase and pooling interest accounting from six aspects which is hypothesis principle, principle of disposal, the consequences of accounting, theoretical basis, information disclose and influence of finance statement.

第三章在简要介绍购买法和权益联营法的涵义及其特点的基础上分别从会计处理假定前提、处理原则、处理结果、理论依据、信息披露、对财务报表的影响六个方面比较研究了购买法和权益联营法的主要区别，并对它们的优缺点进行评价，同时也对它们在国内外的运用现状进行了说明。

Through deeply analyzing on typical cases and related regulations, we conclude that: the current regulations of business combination accounting do not touch on pooling of interest; the regulations for mergers is purchase method, for acquisitions is not genuine purchase method; purchase and pooling of interest coexists in the practice of business combination in our country now; SEC and Finance of our country tacitly approve pooling of interest.

我国合并会计实务处理中购买法和联营法并存主要是由于我国流通股股价不能反映企业的整体公允价值，而企业的整体公允价值又不能通过评估获取，合并的交易价格有失公允等原因造成购买法的应用条件不成熟。

If you used the Java Importer feature of Oracle Forms prior to JVM Pooling, you will need to reimport your Java classes before using JVM pooling.

如果您使用了Oracle 特点形成在JVM 合并的Java 进口商，您之前以前将需要reimport 您的Java 组使用JVM 合并。

In the part of empirical analysis of Chinese IPO first-day return, the difference between existing study and this study is that we use principal components analysis to extract from five factors to construct investors'sentiment index, add it to controled varibles, on which we examine the influence of offering mechanism on IPO first-day return. Moreover, we gather statistics and compare the IPO holding return for lockup period between fixed-price-class offering method and bookbuilding-class offering method, as well as price range between Chinese A-share market and Hongkong stock market, which prvide comprehensive evidence to appraise Chinese IPO bookbuilding mechanism. 2. Compare to the existing literatures which consider discount or allocation, incentive allocation and discount are considered at the same time in optimal mechanism design in this dissertation, and the offering bottom price is introduced to the price range. We investigate the relationship between price range and allocation quantity, and obtain the optimal price range and allocation strategy so that the advantages of independent allocation are reflected. On the other hand, the disadvantages of independent allocation are reflected in the manipulation in case of no restriction on IPO allocation. To distinguish from the existing literatures, bookbuilding mechanism is introduced to the model. We study the allocation strategy adopted by the underwriter in the pooling equilibrium of manipulation. In addition, we analyze the incentive compatibility conditions to which the existence of pooling equilibrium should satisfy and examine some factors'impact on the existence of manipulation.3. In bookbuilding without independent IPO allocation, Chinese realistic IPO background is considered and the condition of bookbuilding and fixed-price hybrid offering is added. Divide bookbuilding and fixed-price hybrid offering into sequential hybrid and simultaneous hybrid, and point out that the key points of subscription strategy in the two kinds of hybrid are different. Through modeling and simulation we obtain the impact of institutional investors'subscription strategy on bookbuilding without independent IPO allocation, which fill the gap in related research. Moreover, in the part of IPO bookbuilding with over-allotment option, the pricing strategy is divided into hot-IPO strategy and weak-IPO strategy. Take into account the procedure of Chinese IPO with over-allotment option, it presents how the underwriter determines the pricing strategy and what effect it brings to offering price and issue size through modeling and simulation. Therefore, it is instructive as a complement to existing literatures.

此外，对我国A股市场询价发行方式与固定价格发行方式下的IPO锁定期到期时持有收益率、以及我国A股市场与香港市场的询价发行价格区间进行了统计比较，为评价我国IPO市场的询价发行提供了比较全面的依据。2、相比已有文献仅考虑折价和分配中的一种激励措施，本论文在有自主配售权下的机制设计中并用了分配与折价两种激励措施，并且在价格区间的制定中引入发行底价，考察了价格区间与分配量之间的关系，得到最优的价格区间和分配策略，从中体现自主分配权的优点；在有自主分配权下的操纵行为研究中则体现了自主配售权的弊端，与已有文献不同的是，在模型中引入了累计投标询价机制，研究了承销商在混同均衡操纵中采取的分配策略，并对操纵存在的条件进行分析讨论，得出各个因素对混同均衡操纵存在的影响。3、在无自主分配权下的询价发行中，充分考虑了我国实际应用的背景，加入了与固定价格发售混合的条件，并将询价与固定价格混合发行分为序贯与同步两种方式，指出机构投资者在两种情况下申购策略的侧重点各有不同，通过对序贯混合发行方式下的网下累计投标策略以及同步混合发行方式下的资金分配策略的模型建立和数值仿真，考察了机构投资者申购策略对无自主分配权下的询价发行的影响，填补了相关研究文献的空白；在包含超额配售选择权的询价发行中，将发行定价策略分为热销策略和弱销策略，在考虑了我国含超额配售选择权的发行流程下，通过建模以及数值仿真得出承销商会对发行定价策略作出怎样的选取，进而会对新股发行价格、发售数量产生怎样的影响，对目前相关研究的缺乏做出了有益的补充。

The theoretical basis about raising the pooling level of pension insurance The law of large numbers theory, theory of social equity and income redistribution theory provide a theoretical foundation for raising the pooling level of basic pension insurance.

提高养老保险统筹层次的理论依据大数法则理论、社会公平理论和收入再分配理论为基本养老保险统筹层次的提高提供了理论基础。

Comprehensive analyses of hydrocarbon pooling elements such as thermal evolution of source rocks, the time of pooling and the history of fracturing show that evaporate fractionation was induced by the Himalayan decompression through fractures and the invasion of large volume of allochthonous dry gas.

结合该区烃源岩热演化、油气成藏时间、断裂活动史等成藏要素的四维耦合性剖析，结论认为：喜山期断裂泄压作用以及大量他源干气的侵入诱发了该区蒸发分馏作用的产生。

Cynanchum Lingtai apricot production in the average weight 65 grams, the brightly-colored fruit, juicy rich, sweet-sour taste, sweet from the nucleolus, when the late Qing Dynasty famous Shaanxi, Gansu provinces, the Qing imperial court Tongzhi tribute for years.

灵台生产的牛心杏平均单果重65克，果实色泽鲜艳，汁多味浓，甜酸适口，离核仁甜，清末时就驰名陕、甘两省，清同治年间曾为朝廷贡品。

Chenopodium album,Solanum nigrum, and Amaranthus retroflexus were very susceptible to the herbicides. Polygonum persicaria and Abutilon theophrasti were relatively less susceptible to the herbicides, and Lycopersicon esculentum was not susceptible to it. The relationship between reduction rates of weed biomass and PPM values of weed leaves 2,4, and 6 days after treatment was established.

供试的6种杂草对该混剂的敏感性存在显著差异：红心藜Chenopodium album、龙葵Solanum nigrum和反枝苋Amaranthus retroflexus对该混剂最敏感，ED90值分别为47.65、71.67和29.17g/hm2；春蓼Polygonum persicaria和苘麻Abutilon theophrasti敏感，ED90值分别为96.91、114.20g/hm2；而番茄不敏感。