Chapter Four based on the above introduction and discussion of business merger gives some suggestion of business merger accounting for reference.

第四章结合新准则对完善我国企业合并会计提出了一些参考性建议。

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The deal would result in a merger combining two major providers of Internet connections accounting for more than 130, 000 feet of fiber optic lines. (Wall Street Journal)

这笔交易将使得两大网络连接供应商合并，合并后的公司的光纤线总长达130,000英尺。

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Responsible for the monthly, quarterly and annual financial statements of the preparation of its subsidiaries and the accounting statements of the audit and analysis of the merger.

负责月度、季度、年度财务报表的编制及其子公司会计报表的审核合并及分析。

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Japan's increasingly merger-friendly environment, its accounting reforms and banking consolidation may all help.

ECONOMIST: Japanese corporate profits

The merger had been delayed because of concerns about Genzyme's accounting and its four tracking stocks.

FORBES: Biotech Briefing: Genzyme Buys Biomatrix

But everybody knows that pooling-of-interest accounting, which tends to inflate reported earnings after a merger, helped encourage the conglomerate craze of the late Sixties, and that changing those rules made conglomeration much less attractive.

FORBES: Why Everybody's Jumping On The Accountants These Days