Objective: To investigate the relationship between serum procalcitonin (PCT) and C-reactive protein (CRP) combined with the proportion of atypical lymphocytes a
[摘要]基于对合并性质的理解,企业合并会计处理方法有两种:购买法(Purchase method)和权益结合法(Pooling of interests method),由于这两种方法均有其存在的理论依据,国际会计界对这两种方法的争论一直在持续着,我国新发布的《企业会计准则20号——企业合并》保留了两种方法并存的格局。本文在对比两种方法的理论依据、核算原则、主要利弊的基础上,对新发布的企业合并会计