... 主体范围不同 编制单位不同 编制基础不同 编制方法不同 企业合并与合并报表 吸收合并(merger by absorption)： A+B=A 或 B 新设合并（merger by new establishes ）：A+B=C 控股合并(merger of controlling interests)： A+B=A+B 合...
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The merger of companies may be achieved in two forms: merger by absorption or merger by new establishment.
公司合并可以采取吸收合并和新设合并两种形式。
Merger by absorption refers to a company that absorbs other companies as its own future components, the absorbing company continues to exist while the participating ones are dissolved.
吸收合并，是指公司接纳其他公司加入本公司，接纳方继续存在，加入方解散。
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