摘要
从合并价差的含义及其包含的具体内容入手 ,着重从三个方面阐述深入理解合并价差应注意的问题 :1 .合并价差、合并商誉和股权投资差额的关系 ;2 .合并价差和股权投资差额的关系 ;3 .关于合并价差如何处理的问题。
From the definition and content of merge price difference, three aspects in understanding it have been discussed, namely, first, the relation between merge price difference, merge goodwill and stockvight investing difference; secone, the relation between merge price difference and stock right investing difference and third, how to deal with mergeprice difference.
出处
《贵阳金筑大学学报》
2005年第1期21-23,共3页
Journal of Jinzhu University of Guiyang