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随着我国加入WTO,企业间的合作与竞争态势将空前发展。企业购并在盘活存量资产、优化资源配置等方面无疑将发挥重要作用。我国的会计准则制定机构也正在为企业购并的会计处理问题作积极准备。一、企业购并的两种会计处理方法及其主要区别1.企业购并的两种基本形态(1)购买(Acquisition),即在企业合并中,购买方以交换资产、承担债务或发行证券的方式取得对另一企业净资产与经营活动的控制权。
With China's accession to the WTO, the cooperation and competition among enterprises will develop at an unprecedented rate. Mergers and acquisitions in the revitalization of existing assets, optimize the allocation of resources will undoubtedly play an important role. China's accounting standards-making bodies are also actively preparing for the accounting treatment of mergers and acquisitions. First, the two accounting methods of mergers and acquisitions and the main difference 1. Two basic forms of mergers and acquisitions (1) Acquisition (Acquisition), that is, in a business combination, the buyer to exchange assets, assume debt or issue securities Obtain control over the net assets and business activities of another company.