动词 pool:

1. combine into a common fund

2. join or form a pool of people

pooln.水塘；游泳池n.共同储金；联营；美式撞球v.共用；汇集pool fires池火灾pooling RNA样品混合pool-sizen.池容量pool scheme公摊方案,联营方案pool player撞球者pool tablet玻璃液流料槽pool spring深潭泉pool design水池设计pool schemes分摊方案pool account暂记帐

1. Accounting method used in any merger which is not treated as a pooling of interests.
   用于各种形式的企业合并，不将其用权益联营法处理。