采用“购买法”还是“股权联营法” ，是国际上合并会计理论和实务中最重要且最为有趣的争论主题。

The Purchase method"or"The pooling of interests method"? It is the most interesting and important issue all along in the international consolidation accounting theory and practice.

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国际上公认的企业合并的会计处理方法有两种：购买法和权益集合法（权益联营法）。

There are two methods about the arrangement of accountant in the merging of enterprises accepted internationally: purchase and rights and interests gathering(the rights and interests joint).

youdao

国际上公认的企业合并的会计处理方法有两种：购买法和权益集合法（权益联营法）。

There are two methods about the arrangement of accountant in the merging of enterprises accepted internationally: purchase and rights and interests gathering(the rights and interests joint).

youdao