不同合并会计方法下的盈利指标

Profit Indexes in Accounting Methods of Different Merge

通过实例计算 ,说明不同合并会计方法下盈利指标存在很大的差异。鉴于权益结合法 (相对购买法而言 )对合并后的利润会产生较大影响 ,许多国家都严格限制使用此法 ,这促使我国在将要制定的合并会计准则中 。

Through calculating real cases, we can know that profit index is quite different under accounting methods of various mergers. Since the method of combining right and profit (contrasting to purchasing method) can have much influence on profit after merging, many countries forbid to use this method. When our country work out the principles of merging accounting, we should deal with the two methods seriously.