《论企业合并会计的账务处理方法》-毕业论文.docVIP

PAGE l 论企业合并会计的账务处理方法 摘要：企业合并的账务处理在当今市场下具有重要的意义。本文通过分析在随着国际经济贸易的全球化以及我国国内经济迅速发展、场竞争日益激烈、国民经济不断向前、特别是在经济体制改革的浪潮不断深入的经济环境下，诸多企业把做大做好作为本企业的奋斗目标，企业合并成为一道亮丽的风景线，各企业为提高自身企业在广大市场中的竞争力，纷纷采取重组合并的手段增强竞争实力的现状，结合我国对企业合并账务处理方法现状来讨论企业合并会计账务处理的必要性。同时通过说明企业合并的概念以及原因途径，企业合并中吸收合并、新设合并、控股合并三种合并方式，结合企业合并过程中所运用的购买法和权益结合法的企业合并会计核算方法，分析归纳购买法和权益结合法分别在同一控制下企业合并和非同一控制下企业合并不同情况中的运用方法，得出在同一控制下的企业合并中运用权益结合法并以账面价值为计量基础，处理各项交易事项；在非同一控制下的企业合并中运用购买法并以公允价值为计量基础，处理各项交易事项。 关键字： 企业合并 权益结合法 购买法 同一控制下 非同一控制  On the business combination accounting accounting treatment Abstract: Business combination accounting treatment under in todays market has an important significance.?This paper analyzes the globalization of international economy and trade as well as within Chinas rapid economic development too, the increasingly fierce market competition, the national economy continue to move forward, especially in the economic tide is not in-depth reform of the economic environment, many enterprises to?well as the bigger goal of the enterprise, companies merged to form a beautiful landscape, all enterprises to improve their business in the vast market competitiveness, have to take restructuring and merger means to enhance competitive strength of the status quo with China accounts for business combination sapproach to discuss the status of business enterprises need to deal with the consolidated financial accounts.?At the same time by describing the concept of merger and the reasons way to a business combination merger, the new merger, the merger holding merger of three ways, combined with a business combination by the use of the purchase method and pooling of interest method of business combination accounting methods, analysis?summarized the purchase method and pooling of interest method, respectively, under the control of mergers in the same and the same control was non-merger cases, the use of different methods to arrive at the same in the same business combination under the control of the use of poo