企业合并会计处理方法有购买法和权益结合法两种。
There are two methods:purchase method and pooling of interest method to be chosen to book the consolidated assets and liabilities.
对企业合并进行会计核算主要有购买法和权益结合法。
Approved accounting methods of enterprise merger include purchase method and equity method.
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.
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