以下为句子列表：
英文: A Reverse Merger is a transaction where by the private company shareholders may gain control of a public company by merging it in with their private company.
中文: 买壳上市即私人企业通过与上市公司的合并交易,从而控制上市公司,达到上市的目的.
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英文: A private company considering an IPO should also be aware of other disclosure which it will be required to make in connection with a public stock offering.
中文: 考虑IPO的非上市公司还应该知道，和公开发行股票相联系的其他需要披露的资料。
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英文: A private company contemplating a public offering may want to practice drafting MD&A disclosures by using recent fiscal years' and quarterly results.
中文: 一个想要公开募股的非上市公司，或许想用最近财政年度或财政季度的数据来起草MD&A披露文件。
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英文: A reverse takeover is a financial transaction that turns a private company into a publicly held company without going the traditional route of filing a prospectus and undertaking an initial public offering (IPO).
中文: 借壳上市是指一家非上市公司(买壳公司)通过收购一些业绩较差、筹资能力弱化的上市公司(壳公司)来取得上市的地位，然后通过“反向收购”的方式注入自己有关业务及资产，实现间接上市的目的。
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英文: Aurora Jewelry Company is a private company that gathers modern terne metal alloy, zinc alloy, stainless steel, brass, sliver and handwork decorations' design, development, produce and trade to one.
中文: 欧若拉饰品商行是一家以专业开发现代流行的铅锡合金、锌合金、不锈钢、铜、银及手工等饰品的生产、贸易为一体的饰品企业。
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