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.
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