摘要
权益结合法和购买法是企业合并会计方法中两种主要手段,从分析权益结合法和购买法各自不同的核算特点入手,对产生合并会计方法选择的原因进行了分析,并对我国目前合并会计现状及选择方法进行了论述。
For the business combination, the accounting method is involved with two main ones： pooling of interest method and purchase method. Analysis is made on the characteristics of the two methods, and discussed the selection and the accounting situations in our country.
出处
《交通科技与经济》
2006年第4期112-114,共3页
Technology & Economy in Areas of Communications
关键词
权益结合法
购买法
会计后果
经济后果
选择
pooling of interest method
purchase method
accounting consequence
economic consequence
selection
