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单词 pooling
释义
pooling
noun [ U or C ]
uk/ˈpuːlɪŋ/ us
the act of sharing or combining two or more things:
the pooling of resources
pooling of interests
ACCOUNTING
a method of accounting used when two companies merge (= join together), in which their assets, debts, etc. are combined:
Under the pooling of interests method, a business combination is regarded as the uniting of the ownership interests of two companies, not as the acquisition of one company by another.
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更新时间:2025/2/23 13:25:45