一、下推会计的由来及其涵义 企业并购在国内外曾掀起一股浪潮，至今仍呈进一步发展的态势。企业并购可以是购买性的，也可以是股权联合性的。在购买性合并中，对合并后子公司会计报表的计价基础的确定，会计界一直存在着争议，在合并报表编制中有关项目转销比较繁琐，也令会计 First, the origin of the deduction of accounting and its implications Enterprise mergers and acquisitions at home and abroad once set off a wave, still a further development trend. Corporate mergers and acquisitions can be purchased, but also can be equity joint. In the purchase of the merger, the consolidated accounting statements of the consolidated basis to determine the accounting profession has been controversial in the preparation of consolidated statements of the project is more complicated re-write-off, but also to make accounting