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购并日和控制权取得日

English translation: FYI

03:33 Mar 30, 2008
Chinese to English translations [PRO]
Accounting
Chinese term or phrase: 购并日和控制权取得日
第二章 企业合并会计-购并日的合并会计报表

控制权取得日合并会计报表的编制

暂译为：
Chapter 6 Accounting For Business Combination - Consolidated Financial Statements on the Day of M&A

Making of Consolidated Financial Statements on the Day of Acquisition of Control Right


不知道有没有翻译错，恳请指正。谢谢！
Julia Zou
China
Local time: 13:32
English translation:FYI
Explanation:
编制 - Preparation
控制权取得日 [as of] the Date of acquisition of the control.

--------------------------------------------------
Note added at 11 mins (2008-03-30 03:45:37 GMT)
--------------------------------------------------

并购日 - Date of Acquisition

--------------------------------------------------
Note added at 4 hrs (2008-03-30 08:22:52 GMT)
--------------------------------------------------

date of acquisition 是会计词汇，这里的 acquisition，按我的理解，与 M&A 中的acquisition 内涵并不完全一致，事实上你可以看到它与 acquisition of the control 对应。date of acquisition = date on which control of the acquired asset is effectively transferred to the buyer. M & A 是个过程，date of acquisition 是个生效日期。

购并日后你可以简单用 after acquisition。如果想沿用 as of 结构，那可以是 as from the date of acquisition。as 我个人觉得用不用无所谓。
Selected response from:

H. J. Zhang
Local time: 13:32
Grading comment
Thank you very much!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2FYI
H. J. Zhang
3 +2acquisition date & acquisition date of control
AZ-Loc


Discussion entries: 1





  

Answers


12 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
acquisition date & acquisition date of control


Explanation:
REF:
1. date of acquisition / acquisition date - 购买日，收买日，并购日
2. acquisition of control 取得控制权
acquisition date of control 控制权取得日

AZ-Loc
China
Local time: 13:32
Native speaker of: Native in ChineseChinese
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  H. J. Zhang: 嗯，也都没错
2 mins
  -> 谢谢! :-)
agree  William He
1 hr
  -> 谢谢William! :-D
Login to enter a peer comment (or grade)

8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
FYI


Explanation:
编制 - Preparation
控制权取得日 [as of] the Date of acquisition of the control.

--------------------------------------------------
Note added at 11 mins (2008-03-30 03:45:37 GMT)
--------------------------------------------------

并购日 - Date of Acquisition

--------------------------------------------------
Note added at 4 hrs (2008-03-30 08:22:52 GMT)
--------------------------------------------------

date of acquisition 是会计词汇，这里的 acquisition，按我的理解，与 M&A 中的acquisition 内涵并不完全一致，事实上你可以看到它与 acquisition of the control 对应。date of acquisition = date on which control of the acquired asset is effectively transferred to the buyer. M & A 是个过程，date of acquisition 是个生效日期。

购并日后你可以简单用 after acquisition。如果想沿用 as of 结构，那可以是 as from the date of acquisition。as 我个人觉得用不用无所谓。

H. J. Zhang
Local time: 13:32
Works in field
Native speaker of: Native in ChineseChinese
PRO pts in category: 4
Grading comment
Thank you very much!
Notes to answerer
Asker: 非常感谢你的帮助！我很赞同你的译法，尤其是对介词的处理。但是这里是“购并”，acquisition只指收购，不包括merger。是否应该译作“as the date of M&A 呢？ 再次表示感谢。

Asker: 更正一下：“as of the date of M&A"。

Asker: 不好意思，再问一个问题，如果是 “购并日后的合并会计报表”，这里该用什么介词合适连接“合并会计报表”与“购并日”呢？ 谢谢！


Peer comments on this answer (and responses from the answerer)
agree  AZ-Loc: 赞同! :-)
5 mins
  -> thanks, sophie
agree  William He
1 hr
  -> thanks
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