试论有关企业合并会计的若干问题  

Some Problems on the Enterprises Mergence Accounting

作　　者：毛志宏[1] 

机构地区：[1]长春税务学院会计系

出　　处：《税务与经济》1997年第6期66-68,共3页Taxation and Economy

摘　　要：企业合并会计处理方法通常使用的有两种,即购买法和联营法。我国的会计准则和会计制度应当对两种方法的选用范围和条件作出明确的规定,尤其对联营法的选用要在某些方面作出严格的限制。只有这样,才有利于会计工作的规范化,有利于与国际会计准则相衔接。There are two methods that an accounting for business combination usually uses in his work, one is the purchase methool and the other is the associated method. The choice for these two methods should be limited by our accounting postulates and accounting system, especially the choice of the latter should be restricted strictly in some aspects. Doing this can help improve the normalization of accountancy and also help link up the international accountiong postulates.

关 键 词：企业合并 合并会计报表 会计处理方法 会计 

分 类 号：F275.2[经济管理—企业管理]