business combinations

基本解释

Purchase method and the pooling method are the two commonly used methods on business combinations.
购买法和权益集合法是企业合并时常用的两种会计方法。
Business combinations are classified into the business combinations under common control and the business combinations not under common control.
企业合并分为同一控制下的企业合并和非同一控制下的企业合并。
fairylaw.com
This article focuses on comparison of the two methods. This paper also provides suggestion on the choice of accounting methods of business combinations in China.
本文关注对这两种方法的比较，并在此基础上对我国企业合并的会计方法选择提出建议。

In addition, we expect our costs to increase as a result of decisions made for our long-term benefit, such as equity awards and business combinations.
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Intel's Business Outlook does not include the potential impact of any business combinations, asset acquisitions, divestitures or other investments that may be completed after Jan. 17.
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These four forms, and combinations thereof, help to explain why people understand Social Business very differently, or do not grasp the basis of value of interacting in a social context—I casually refer to this sort of misunderstanding as a Great Disconnect.
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企业合并
Since entering new century, global business combinations increase sharply.
进入新世纪后,全球性的企业合并愈演愈烈。