Approved accounting methods of enterprise merger include purchase method and equity method.
对企业合并进行会计核算主要有购买法和权益结合法。
Purchase method and the pooling method are the two commonly used methods on business combinations.
购买法和权益集合法是企业合并时常用的两种会计方法。
Consolidated financial statement is influenced by the choice between the purchase method and the pooling of interest method.
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。
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