购买法

在1%（ex1）和10%（ex2），您通常不想要占用该所有权，但是当它满足将其引入购买法的其他所有权时，当然您就会想占用该所有权。

At the1 % ( ex1 ) and10 % ( ex2 ) you do not normally want to account for this ownership but , of course you do when it meets with other ownerships that bring it into purchase method .

支持股权联合法的学者承认在多数时候采用购买法，但认为在难以区分主并方和被并方时采用股权联合法。

Its accountings deal with the purchase method and the pooling of interests method .

本文假设TCL集团以购买法核算其合并业务，对购买法和权益结合法核算的差异进行了简要分析。

Supposing that TCL Group adopted purchasing method , difference between the two methods is briefly analyzed .

第三章以TCL集团吸收合并TCL通讯为例，比较了购买法和权益结合法下的财务状况、经营成果和主要财务指标，说明不同会计处理方法产生的经济后果。

Chapter Three analyses the merger and absorption of TCL Group as an example , compare the purchase and pooling of interest method of the financial situation , operating results and main financial targets , the different accounting treatment of the economic consequences .

关于购买法和权益结合法的比较分析

A Comparative Analysis of the Purchasing Method and the Pooling Method

第2章购买法与权益集合法的比较研究。

Chapter 2 . Comparative study of Purchase and Pooling of Interest .

企业购并会计购买法的若干问题

Several Issues about Purchase Accounting of Enterprise Merger and Acquisition

企业合并中购买法会计操纵分析

Financial Manipulation Analgsis about Business Combination Purchase Method

企业合并报表的会计处理方法比较&购买法与权益集合法的比较

Probe in Accounting Method of Combined Statement

购买法和权益集合法的选择；

Select Purchase or Pooling of Interests ;

企业合并中的购买法与权益集合法解析

An Analysis of Law to Purchase and Law of Rights and Interests in Business Merger

对于购买法与权益结合法应进行如何改进？

For the purchase method and the pooling of interest should be how to improve ?

企业合并中购买法与股权联合法的应用研究

The Research on Application of Purchase Method and Pooling of Interests Method in Enterprise 's Combined

与购买法相比，权益结合法无疑是一项促进政策。

Compared with the purchase method , pooling of interest method is undoubtedly a promotion policy .

通过上述分析，发现权益结合法和购买法在我国的实际应用中仍存在一定的不足。

It finds that the purchase method and pooling of interest method has deficiencies in practical application .

企业合并的会计处理方法通常有购买法和权益结合法。

There are two common accounting methods for merging of enterprises & purchase accounting and pooling of interest .

也就是说，与权益结合法相比，购买法提供的会计信息质量更高。

That means , the purchase method can provide higher quality accounting information than the pooling of interest method .

第二部分为企业合并会计处理方法，主要研究了购买法和权益结合法。先叙述了两者的各自定义和主要特点以及权益结合法适用的条件，然后对两者进行了比较和评价；

The second part is accounting business combination accounting treatment methods , it chiefly has researched purchase method and pooling of interests method ;

购买法是目前各国企业购并所使用的主要会计处理方法。

Purchase accounting is accounting method , which is mainly used in enterprises merger and acquisition by countries in the world of today .

因此，权益结合法和购买法并存的二元格局是我国的现实选择。

Therefore , the pooling of interest method and the purchase method of binary pattern of co-existence of the reality of our choice .

从鲁西化工合并当期和以后各期的利润等财务指标来看权益结合法比购买法有优势。

According to the financial index , like profit , of contemporary period and next periods , pooling method is superior to purchase method .

本文以模拟的吸收合并案为例，分析了企业合并利用购买法在融资决策中进行会计操纵的可能性。

This paper analyzes the simulated case of firm merger . We recognized the possibility of financial manipulation using purchase method for financing decision .

采用购买法编制合并报表是主流，但并不能因此禁止采用权益集合法。

Using purchase method for consolidated statements is the trunk stream , on the other hand , pooling of interest method cant be prohibited however .

到目前为止，企业合并会计方法主要有3种即：购买法、权益结合法和新起点法。

The accounting methods for business combination mainly include three kinds : the purchase method , the pooling of interests method and the fresh-start method .

企业合并会计方法有购买法和权益结合法，不同的合并方法适用于不同交易实质的企业合并，不同的合并方法也会呈现出不同的会计盈利数字。

Combinations accounting methods include purchase method and pooling of interest method . Different methods fit for different combination transactions and present different accounting profit figures .

权益联营法和购买法是处理合并会计的2种方法，分别对应着企业购买合并和联合合并。

Combination accounting consists of two of disposing method : Pooling of Interests Method and Purchase Method , which focus on the purchase combination and equity combination respectively .

在此基础上评价我国企业合并准则采用购买法和权益结合法并存的二元制结构的合理性。

On this basis , criteria for evaluation of our business combination using the purchase method and pooling of interest method co-existence of " dual system " structure of rationality .

在并购过程中必然要涉及会计问题，探讨了采用购买法或权益联营法对并购产生的不同影响；

Different influences on listed companies by choosing the purchase method or pooling of interests is discussed . Its accountings deal with the purchase method and the pooling of interests method .

从世界范围来看，目前得到实际应用的只有购买法和权益结合法，新起点法尚处于理论探索阶段。

From the worldwide , only the purchase method and the pooling of interests method have get the practical application at present , while the fresh-start method was still in the stage of theoretical exploration .

第二章通过国内外企业合并的演进和选择分析，重点探讨购买法与股权联合法产生的背景。

Chapter II through the merger of the evolution of domestic and foreign enterprises to choose and analysis , focusing on the purchase method with the law that have a joint stake in the background .