将企业合并视为两家或两家以上的企业，通过股票的交换，使股权融为一体，实现双方股份集中的企业合并会计核算的方法。
购买法和权益集合法是企业合并时常用的两种会计方法。
Purchase method and the pooling method are the two commonly used methods on business combinations.
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。
Consolidated financial statement is influenced by the choice between the purchase method and the pooling of interest method.
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。
Using purchase method for consolidated statements is the trunk stream, on the other hand, pooling of interest method cant be prohibited however.
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