作为子公司并入母公司/作为部分并入整体
Explanation:
是不是 大鱼吃小鱼，小鱼吃虾米=虾米并入小鱼，小鱼并入大鱼？
incorporate verb [T]
to include something as part of something larger:
Suggestions from the survey have been incorporated into/in the final design.
This aircraft incorporates several new safety features
(from Cambridge Advanced Learner's Dictionary)
THE DEED FOR THE MERGER BY INCORPORATION WAS FILED WITH THE MILAN REGISTER OF COMPANY
Today, the deed for the merger by incorporation of Seat Pagine Gialle S.p.A. in Silver S.p.A. and, effective immediately thereafter, of Silver S.p.A. in Spyglass S.p.A. was filed with the Milan Register of Companies.
This transaction will be effective towards third parties as of tomorrow, 23 December 2003, (first trading day following the registration of the merger deed with the Register of Companies).
| Ray Luo
United Kingdom
Local time: 19:35
Native speaker of:  Chinese
PRO pts in category: 7
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The translation workplace 
peer agreement (net): +8