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在企业的实务处理中,同一个合并事例,由于合并的主体不一样,或者对该合并业务有不同的理解,会导致最后做出的会计处理结果不一样,合并报表中的数据也会不一样,而随着这些不同处理方式的出现,企业会使用该差异来进行利润操纵。因此,我国目前会计界的现实问题就是如何选择并在一定程度上改进企业合并会计的处理方法。在本文中,我们详细讨论了权益结合法和购买法的区别,并分析了两种方法的优缺点及适用范围,旨在为企业实务中的会计处理产生一定的指导性意义。
In the business practice of the enterprise, the same consolidation case may result in different final accounting results due to different entities or different understanding of the consolidated business, and the data in the consolidated statements will also be different , And as these different approaches emerge, businesses use the difference to profit-maneuver. Therefore, the current problem of accounting in our country is how to choose and to some extent to improve the methods of corporate consolidated accounting. In this paper, we discuss in detail the difference between the law of equity and purchase and the law of purchase, and analyze the advantages and disadvantages of the two methods and the scope of application. The purpose is to give some guidance to the accounting treatment in business practice.