... 联合，联营，合并 combination 权益联营合并 pooling of interest 横向联营 同业合并 同业联合 horizontalintegration ...
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... 股权证券：stock equity securities 股权联营法：pooling of interest 股权多元化：shareholding diversification ...
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Pooling of Interest Method 权益结合法 ; 合营法 ; 股权联营法 ; 联营法
Pooling of Interest Accounting 权益结合法
pooling-of-interest detail 集合经营
which pooling of interest 权益结合
Firstly we discuss the foundational theory of the approach to the combination of financial statement, which consists of objective of the combined accounting statement, the amending of the traditional accounting hypotheses, quality of the accounting information and the bounds, premise, principle, procedure of the combination of financial statement; secondly we probe into the applied theory that consists of Purchase Method, Pooling of Interest, New Entity Method, Parent Company Method and Entity Method; at last we point out the authoritative criteria on the combination of the financial statement is the logic finality of our academic structure.
从系统的角度，参照财务会计概念框架的这种逻辑路径，排列组合相关概念和范畴，则将合并报表会计方法的理论结构分为三个层级：其一是合并报表会计方法的基础理论，主要包括合并会计报表目标理论、对传统会计假设的拓展、合并报表信息质量特征以及合并报表的前提、范围、原则、程序等；其二是合并报表会计方法的应用理论，是人们对实务中具体的合并报表会计方法的系统化的归纳、总结，主要包括购买法、权益集合法、新实体法以及母公司法和实体法等；其三是合并报表会计方法的技术规范，主要是指由权威部门制定的，对所管范围内的合并报表等工作具有指导和约束作用，着重反映合并报表实务中带有规律性的程序和方法的业务性规范。
参考来源 - 我国合并报表会计方法的理论结构·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
Consolidated financial statement is influenced by the choice between the purchase method and the pooling of interest method.
购买法和权益集合法对企业合并的财务状况和损益有着不同的影响。
There are two methods:purchase method and pooling of interest method to be chosen to book the consolidated assets and liabilities.
企业合并会计处理方法有购买法和权益结合法两种。
Using purchase method for consolidated statements is the trunk stream, on the other hand, pooling of interest method cant be prohibited however.
采用购买法编制合并报表是主流，但并不能因此禁止采用权益集合法。
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