股权取得日合并价差由两部分内容组成 ,一是子公司净资产的公允价值与账面价值之间的差额 ,即子公司账面净资产的增（贬）值 ;二是母公司购买子公司的投资成本与所取得子公司净资产公允价值之间的差额 ,即商誉。本文就股权取得日合并价差的会计处理方法作以下比较分析。一、关 The merger spread on equity acquisition date consists of two parts. First, the difference between the fair value and the book value of the net assets of a subsidiary, which is the increase (devaluation) value of the net assets of a subsidiary; and the second is the investment The difference between the cost and the fair value of the net assets of the subsidiary acquired is goodwill. In this paper, the accounting treatment of merger price difference on the acquisition date is comparatively analyzed as follows. First, the off