business combination

基本解释

In the process of accounting harmonization, the business combination method is the focus of attention all along.
在会计准则的国际化趋同过程中，企业合并会计准则一直是我国关注的焦点问题之一。
All relevant direct costs incurred to the acquirer for the business combination shall also be recorded into the cost of business combination.
购买方为进行企业合并发生的各项直接相关费用也应当计入企业合并成本。
According to the economic opinions on transaction costs, the author proves that negative goodwill does exist in business combination and is tenable in theory.
根据交易费用经济学的观点，论证了负商誉在企业并购过程中确实存在，且在理论上是成立的；

The acquisition of Lotus will be accounted for as a purchase business combination.
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In a statement released Monday, Hewlett-Packard acknowledged it is in "advanced discussions" with Electronic Data Systems about a possible business combination.
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Alexza said Lazard will help it examine how to enhance shareholder value, including a possible sale or disposition of one or more corporate assets, a strategic business combination, partnership, or other transactions.
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企业合并
业务组合
Next, introduces 0-1 ILP method and Net Present Value Index method to fix portfolio (business combination). Business selecting involves ’core competence’ and ’related diversification’, so the relations between the two are discussed.
接着，引入0-1规划数学模型与技术经济学净现值指数法进行业务组合选择；因业务筛选涉及核心能力与相关多元化，故同时讨论二者关系，阐明若方向不悖，其他条件相近，企业应尽可能选取以核心能力为基础的相关多元化经营。
电子商务
Especially since the 90s, the Internet technology and traditional business combination gave birth to a new economic form, that is, e-commerce.
随着社会的进步,互联网技术与传统商务完美融合在一起并催生了一种全新的经济形态,即电子商务。
管理学
企业合并
营业合并
企业联合
业务合并