１９９８年底财政部发布了６６号文《关于执行具体会计准则和〈股份有限公司会计制度〉有关会计问题解答》,就购买股权的调账基准日作出了相应的规定,即公司购买其他企业应以被购买企业对净资产和经营的控制权实际上转让给购买公司的日期作为购买日。购买日的确定要同时符合下 At the end of 1998, the Ministry of Finance issued Circular 66 on the Implementation of Specific Accounting Standards and Accounting System for Limited Company Accounting, and issued the corresponding regulation on the base date for the adjustment of the purchase of equity, that is, the purchase of other enterprises by the Company should be based on The date on which the acquired enterprise actually transferred its control over the net assets and operations to the acquiring company is the date of purchase. The date of purchase must be determined at the same time