术语“权益结合法”的详细信息

英译术语:

pooling of interest method

汉语语境:

权益结合法是由两个或两个以上经营主体对一个联合后的企业或集团公司开展经营活动的资产贡献，即经济资源的联合。在权益结合法中，原所有者权益继续存在，以前会计基础保持不变。参与合并的各企业的资产和负债继续按其原来的账面价值记录，合并后企业的利润包括合并日之前本年度已实现的利润；以前年度累积的留存利润也应予以合并。

英语语境:

Pooling of interest method is that two or more operators provide assets to a joint enterprise or a group company to conduct business activities, namely, the combination of economic resources. According to pooling of interest method, the original owners'equities and the previous accounting basic remain unchanged. The assets and liabilities of the companies involved in the merger continue to be recorded according to the original book value. After the merger, the profits of the company include the profits achieved the year prior to the merger. The annual accumulation of retained earnings should be merged as well.