权益

And there is a significant negative correlation between the investor protection and corporate cost of equity.

研究结果表明，在我国证券市场发展的历史实践中，随着中小投资者法律保护措施的加强，上市公司的权益资本成本出现一个逐步递减的过程现象；在控制公司特征和宏观经济变量的情况下，中小投资者法律保护程度与上市公司的权益资本成本呈显著的负相关关系。

We absolutely can't hurt the benefits of others at the time of protecting the legal rights of nonage, absolutely can't with injure teacher and the benefits of other classmates for price to protect a few so-called and some students of legal rights!

我们绝对不可以在保护未成年的合法权益的同时伤害其他人的利益，绝对不可以以损害老师和其他同学的利益为代价来保护所谓某几个学生的合法权益！

Capital is the interest of the owners in an enterprise and also it is known as owner's equity.

资本是企业的所有者权益，也分为业主权益。

This is consistent with the rule that increases in owner's equity are recorded by credits AND decreases are recorded by debits.

这与业主权益的增加用贷项记录和业主权益的减少用借项记录的规则是一致的。

Because our country executes is tax will be separated model, thus determine the tax on taxable profit in the confirmation and accounting, between many differences, must have permanent differences also has difference, the timing of the long-term equity investment difference compared to the equity method to control, because when the accounting of a long-term equity investment measured by employing the equity method under the condition of a long-term equity investment obtained from the disposal to every link existing accounting and tax laws are not consistent.

由于我国实行的是税会分离模式，因此税法上在确定应纳税所得额和会计在确认利润的时候，二者之间必然有很多的差异，既有永久性的差异也有时间性的差异，长期股权投资权益法导致的差异比较难以把握，因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。

First trace back the historical development of the two methods. Then introduce the Purchase method and Pooling of Interest respectively.

本章首先追溯购买法和权益集合法的历史发展；接下来分别详细介绍了应用购买法的三个基本步骤、信息披露要求以及权益集合法的应用前提、账户记录、披露要求。

For the business combination, the accounting method is involved with two main ones: pooling of interest method and purchase method.

权益结合法和购买法是企业合并会计方法中两种主要手段，从分析权益结合法和购买法各自不同的核算特点入手，对产生合并会计方法选择的原因进行了分析，并对我国目前合并会计现状及选择方法进行了论述。

Pooling of interest method was inevitability adopted by China's business in share exchange, acquisition and merger, although it is to be abandoned by most other countries, including US.

在权益结合法行将被美国乃至世界大多数国家淘汰之际，我国上市公司与非上市公司的换股合并无一例外地采用了权益结合法。

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。

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。