类似于企业合并的业务合并

The business merger which is similar to enterprise merger

根据新企业会计准则的规定，业务合并是企业合并的一种特殊形式，其被合并方不是企业法人，而是企业的某一组成部分。进行业务合并的会计处理时，既要依据一般企业合并会计处理的基本原则和方法，又要充分考虑业务合并有别于一般企业合并的特点。本文介绍在同一控制和非同一控制下，业务合并分别采用吸收合并和类似于控股合并的合计处理。

In the new accounting standard, business merger is a special form of the enterprise merger. The merged side is not the enterprise artificial merger, but a part of the enterprise. When deal with business merger, the accountants should according to the basic principle and the means of the usual business merger, and should fully think of its character, which is different from the usual enterprise merger. This paper introduce the business merger under the same control and the different control, when it adopt assimilation merger or similar to holding merger respectively.