If the balance sheet liability method is used in the accounting standard of inco...

我国制定所得税会计具体准则时，应使用资产负债表债务法。

CVRD became the world's second-largest mining company in October by acquiring Inco, a nickel producer in Canada.

在十月，借由兼并加拿大的镍厂Inco, CVRD成为了世界第二大的矿业公司。

Inco said that it would review the bid but that it remained committed to its "value-creating" deal with Falconbridge.

国际镍业表示，将对收购要约进行审核，但该公司仍然坚持与鹰桥之间“创造价值的”交易。

Scott Hand, chairman and chief executive of Inco, said his company's offer had been raised to reflect rising metal prices.

国际镍业(Inco)董事长兼首席执行官斯科特·汉德(Scott Hand)表示，该公司上调了出价，以反映金属价格的不断上涨。

Falconbridge rose another 6 per cent to C$50.20 at midday in Toronto yesterday. Inco shares soared by 16 per cent to C$75.89.

昨日多伦多市场午盘交易中，鹰桥股价再度上涨6%，至50.20加元。国际镍业股价飙升至75.89加元，涨幅为16%。

Canada also raised concerns last year with layoffs at Canadian mines owned by mining giants Vale and Xstrata, which bought Inco and Falconbridge, respectively, in 2006.

去年加拿大也开始担忧在矿业巨头Vale和Xxtrata公司拥有的矿业员工裁员。2006年Vale和Xstrata分别收购了Inco和Falconbridge。

The records may not stop there: two other mining firms, Xstrata and Teck Cominco, had previously bid for Falconbridge and Inco respectively, and could make further offers.

纪录也许还会进一步被刷新——此前，另外两家矿业公司瑞士Xstrata和Teck Cominco公司也曾各自对鹰桥和Inco提出过收购要约，并且有可能进一步抬高价码。

Those shares, in turn, have been rising for several years along with the firms' wares-nickel, for the most part, at Inco, and nickel and copper at Falconbridge (see chart).

几年来，随着产量日益增多(主要是Inco镍业公司的镍与鹰桥公司的镍和铜)，这些公司的股价也持续上扬。