翻訳と辞書 Words near each other ・ Associated Students of the University of Hawaii ・ Associated Students of the University of Washington ・ Associated Students of Washington State University ・ Associated Students, Chico ・ Associated Studios ・ Associated Supermarkets ・ ASSOCHAM ・ Associacao de Radioamadores da Linha de Cascais ・ Associació Catalana de Rugby Lliga ・ Associació d'Escriptors en Llengua Catalana ・ Associació d'Usuaris de Java de Catalunya ・ Associación Madres del Dolor ・ Associahedron ・ Associate ・ Associate attorney ・ Associate company ・ Associate degree ・ Associate Director of National Intelligence and Chief Information Officer ・ Associate family ・ Associate in Music, Australia ・ Associate in Music, University of Adelaide ・ Associate Judges of the New York Court of Appeals ・ Associate Justice ・ Associate Justice of the Supreme Court of the Philippines ・ Associate Justice of the Supreme Court of the United States ・ Associate Member ・ Associate Minister of National Defence (Canada) ・ Associate mobile ・ Associate of Science in Nursing ・ Associate of Science in Respiratory Care Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Associate company ： ウィキペディア英語版 Associate company An associate company (or associate) in accounting and business valuation is a company in which another company owns a significant portion of voting shares, usually 20–50%. In this case, an owner does not consolidate the associate's financial statements. Ownership of over 50% creates a subsidiary, with its financial statements being consolidated into the parent's books. Associate value is reported in the balance sheet as an asset, the investor's proportional share of the associate's income is reported in the income statement and dividends from the ownership decrease the value on the balance sheet. In Europe, investments into associate companies are called fixed financial assets. Associate value in the enterprise value equation is the reciprocate of minority interest. ==See also== *Equity method *Consolidation (business) One should note that investment in associate companies should be accounted for using the equity method, under which the dividends are treated as a return of capital thus are not recognized in the investor's income statement as equity income. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Associate company」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.