企業(yè)合并時(shí)會(huì)計(jì)方法的比較研究

畢業(yè)論文

企業(yè)合并時(shí)會(huì)計(jì)方法的比較研究
 
摘要：企業(yè)合并，是指將兩個(gè)或者兩個(gè)以上單獨(dú)的企業(yè)合并形成1個(gè)報(bào)告主體的交易或事項(xiàng)。企業(yè)合并分為同1控制下的企業(yè)合并和非同1控制。有關(guān)合并會(huì)計(jì)報(bào)表理論與實(shí)務(wù)方法的探討，歷來(lái)是中外會(huì)計(jì)界矚目的1個(gè)焦點(diǎn)問(wèn)題。隨著我國(guó)市場(chǎng)經(jīng)濟(jì)的不斷深入下的企業(yè)合并發(fā)展，企業(yè)合并浪潮不斷高漲，合并業(yè)務(wù)的會(huì)計(jì)處理更成為會(huì)計(jì)界的熱點(diǎn)。目前，國(guó)際上企業(yè)合并業(yè)務(wù)主要有購(gòu)買(mǎi)法和權(quán)益結(jié)合法兩種方法。下面就這兩種方法作1些簡(jiǎn)單探討，并就企業(yè)合并過(guò)程中所衍生出來(lái)的購(gòu)買(mǎi)法和權(quán)益結(jié)合法進(jìn)行詳細(xì)的分類闡述；介紹了兩者之間的歷史由來(lái)和會(huì)計(jì)分別，并相對(duì)于本國(guó)國(guó)情進(jìn)行了可行性分析。其中著重介紹了購(gòu)買(mǎi)法和權(quán)益法的概念，更是對(duì)兩者的優(yōu)勢(shì)與不足進(jìn)行了1定意義上的對(duì)比，結(jié)合本國(guó)出現(xiàn)的企業(yè)合并問(wèn)題聯(lián)系實(shí)際進(jìn)行了分析，并略為介紹了初始法的1般運(yùn)用。

關(guān)鍵詞：企業(yè)合并；購(gòu)買(mǎi)法；權(quán)益結(jié)合法；初始法

The Comparison Research of  the Business Combination Accounting Method

Abstract::The business combination , is refers to the transaction or theitem that two or several independent corporation combine into a report main body. It divides into two combination form:under the indentical control and the non-identical control . Related to the theory of consolidatedaccounting statements and the practice method discussion, it is always a focal point question which Chinese and foreign accountant focuses attention on . Along with our country’s more and more mature market-economy , The business combination tide unceasingly surges upward . Subsequently, mergers’accounting processes becomes accountants’hot spot. At present,there are two main methods on the international business combination service, the purchasing method and right combining method. Followed are some simple discussions on these two methods, and the detailed classified elaboration about  purchasing method and right combining method  which grows on the business combination process; also,there are the historical origin of the two , the  accountant distinguishes trying theory . The passage emphatically  introduced the purchasing method and right combining method concept, made  an contrast to two superiority in certain significance, carried  on the analysis unifies the business combination question which our country actually has. Meanwhile, it introduced the initial method general utilization slightly.

Key words : purchasing method ;right combining method ; initial method

【企業(yè)合并時(shí)會(huì)計(jì)方法的比較研究】相關(guān)文章：

針對(duì)我國(guó)企業(yè)合并會(huì)計(jì)方法的選擇研究03-23

淺議企業(yè)合并的會(huì)計(jì)方法-購(gòu)買(mǎi)法和權(quán)益集合法的比較03-24

企業(yè)合并的會(huì)計(jì)處理方法分析03-11

中外合并會(huì)計(jì)報(bào)表編制的比較研究03-25

共同控制下企業(yè)合并的會(huì)計(jì)方法選擇03-22

本錢(qián)核算方法的比較研究03-01

納稅籌劃與企業(yè)合并的會(huì)計(jì)處理方法選擇03-21

企業(yè)合并中或有對(duì)價(jià)的會(huì)計(jì)處理研究03-03

所得稅會(huì)計(jì)方法研究比較03-20