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浅议企业购并会计权益结合法和购受法

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摘要 目前各国在企业购并会计处理上有权益结合法和购受法两种,文中分别对其特点、主要区别及权益结合法的优点及其存在的问题进行阐述。
作者 李浩
出处 《广东水利水电》 2006年第3期82-84,86,共4页 Guangdong Water Resources and Hydropower
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