通过实例计算，说明不同合并会计方法下盈利指标存在很大的差异。
Through calculating real cases, we can know that profit index is quite different under accounting methods of various mergers.
第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method.
合并会计报表模式是合并理论与合并方法相结合的方式。
The patterns of consolidated accounting statements are the modes of combination theories and methods of consolidated accounting statements.
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.
利用用友软件对如何合并会计报表进行了初步研究，并以案例的形式阐明了采用用友软件实现合并会计报表的步骤，提出了合并会计报表的编制方法。
The integration of the accounting report with the UF software is studied and its implementation is illustrated with examples. The methods to draw up an integrated accounting report are presented.
法是当前我国集团公司合并会计报表编制实务中普遍采用的一种方法。
Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region.
法是当前我国集团公司合并会计报表编制实务中普遍采用的一种方法。
Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region.
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