| 关于购买法和权益结合法的比较分析 |
| |
| 引用本文： | 丁双元.关于购买法和权益结合法的比较分析[J].武汉船舶职业技术学院学报,2009,8(5):66-67,75. |
| |
| 作者姓名： | 丁双元 |
| |
| 作者单位： | 武汉船舶职业技术学院经济管理系,湖北武汉,430050 |
| |
| 摘 要： | 随着我国市场经济的快速发展和竞争的加剧,企业合并现象越来越广泛。通过合并方式企业可以迅速扩张和壮大,实现规模经济或者达到分散风险的目的。同时企业合并的会计处理方法也是争论的焦点,本文主要对权益结合法和购买法进行比较和探讨。
|
| 关 键 词： | 购买法 权益结合法 财务指标 |
A Comparative Analysis of the Purchasing Method and the Pooling Method |
| |
| DING Shuang-yuan.A Comparative Analysis of the Purchasing Method and the Pooling Method[J].Journal of Wuhan Institute of Shipbuilding Technology,2009,8(5):66-67,75. |
| |
| Authors: | DING Shuang-yuan |
| |
| Institution: | DING Shuang-yuan (Wuhan Institute of Shipbuilding Technology, Wuhan 430050, China) |
| |
| Abstract: | With the rapid development of our economic markets and the intensified competition,the phenomenon of business combination is becoming widespread.Combination enables those enterprises to expand,thus,realizing the purpose of achieving scale economy and reducing risks.During this process,the accounting treatment of combination turns to be a focus of debate,this paper makes a comparative analysis of the purchasing method and pooling method. |
| |
| Keywords: | purchasing method pooling method financial indicator |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
