权益集合法 pooling of interests
代数集合法 method of algebraic geometry
从集合法中清除 Exclude from Regathering
战略集合转移法 Strategy Set Transformation ; sst
多级树集合分裂算法 SPIHT ; set partitioning in hierarchical trees
集合的方法 Errors ; Parameters
综合集成法 mete-synthesis method ; intergrating method
法院集合官 Court Collections Officer
集合方法 Collection Methods
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.
应用推荐