| 浅析企业合并的会计处理方法 |
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| 引用本文： | 苗俊美. 浅析企业合并的会计处理方法[J]. 科技信息, 2007, 0(21): 275-276 |
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| 作者姓名： | 苗俊美 |
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| 作者单位： | 安徽审计职业学院 安徽合肥230601 |
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| 摘 要： | 本文通过对购买法和权益结合法的比较,分析了两种会计处理方法对并购企业会计处理过程、会计信息质量以及财务状况、经营成果和现金流量的影响,并就我国企业合并应采取的会计处理方法提出了建议。
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| 关 键 词： | 企业合并 购买法 权益结合法 |
Brief analysis business combination accountant processing method |
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| Miao Jun Mei. Brief analysis business combination accountant processing method[J]. Science, 2007, 0(21): 275-276 |
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| Authors: | Miao Jun Mei |
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| Affiliation: | Anhui Audits the Occupation Academy Anhui Hefei 230601 |
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| Abstract: | This article through to purchases the law and the rights and intereststies the legitimate comparison, has analyzed two kind of accountantsthe processing method to and buys enterprise accountant the treatingprocesses, the accounting information quality as well as the financialcondition, the management achievement and the cash current capacityinfluence, and accountant which should adopt on our country businesscombination the processing method put forward the proposal. |
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| Keywords: | Business combination Purchase Method Pooling-of-Interests Method |
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