会计英语10.docxVIP

第十讲　企业合并 Business combination?【字体：javascript:doZoom(16)大 javascript:doZoom(14)中 javascript:doZoom(12)小】【javascript:window.print()打印】 　1. Business Combinations 企业合并　Definition: the bringing together of separate entities or businesses into one reporting entity.　我国会计准则：将两个或两个以上单独的企业合并形成一个报告主体的交易或事项。　combination n. combine v. 联合，结合　reporting entity　merger and acquisition　Acquisition n. 购买 acquire v. 　e.g. acquire fixed assets　　　　acquisition of fixed assets购买固定资产　收购，并购 　e.g. acquisition of the share capital 收购股份资本　2. Types of Business Combinations 企业合并的种类　按涉及的行业：　- horizontal integration 横向合并 （水平式合并） 　- vertical integration 纵向合并（垂直式合并） 　- conglomeration 混合合并（多种经营合并）　从法律形式上讲:　- merger　吸收合并 　- consolidation　新设合并 　- acquisition of majority interest　控股合并　 majority interest　多数股东权益　minority interest　少数股东权益　从合并动机来看：　- 善意收购　friendly acquisition 　- 恶意收购　hostile acquisition 　3. consideration of business combination 企业合并的支付方式：　现金合并　cash-for-assets 现金置换资产　cash-for-shares （cash-for-stock） 现金置换股份　股票合并　shares-for-assets （stock-for-assets） 股份置换资产　share-for-share （stock-for-stock） 股份置换　Lecture illustration 1—Cash-for-share acquisition 现金合并　In July 2007, Company A acquired all of the issued shares of company B in a market transaction for $1,000,000 cash. The acquisition has resulted in a business combination. Currently, A becomes the shareholder and the parent of B. 　[答疑编号811100101：针对该题提问]　Lecture illustration 2—Share-for-share acquisition 股权合并　In July 2007, A Company acquired all of the issued shares of B company in exchange for shares of A with a fair value of $2,000,000.A becomes the shareholder of B and the shareholders of B become shareholders of A. 　[答疑编号811100102：针对该题提问]　4. relationship from business combination 合并之后所产生的关系 　Investor/ Investee Relationships 投资者和被投资者　Parent/subsidiary relationship 母公司和子公司　Reporting Requirement—prepare Consolidated Financial Statements 　5. Control 控制　A business combination of entities always involves one entity acquiring control over another business