【作者】 金如香；

【导师】 孙长江；

【作者基本信息】 东北农业大学 ， 农业经济管理， 2001， 硕士

【摘要】 企业合并会产生合并会计问题。合并会计分为合并日会计和合并日后会计。 合并日会计探讨企业的会计处理方法，本文详细分析、比较了购买法和权益联营法的核算特点、经济影响、理论依据、运用条件、信息报露等各个方面，在此基础上，提出了当前我国企业合并的会计处理方法。 合并日后会计探讨企业合并会计报表的编制。由于长期股权投资权益法的核算将影响到合并会计报表的编制程序，所以本文首先分析指出我国长期股权投资权益法核算中存在的问题，主要是对于投资成本超过所获权益的差额的处理不当，建议取消“长期股权投资——股权投资差额”这一“长期股权投资”的二级明细科目，将投资成本超过所获权益的差额分为有形价差和无形价差（即商誉），直接按其不同摊销期进行摊销，摊销时冲减或增加长期投资。长期股权投资按权益法进行正确核算后，在合并报表部分，取消了“合并价差”科目，按新的调整与抵消顺序进行合并会计报表的编制。更多还原

【Abstract】 The enterprise can get the control right of the other one by merger and acquisition. Accordingly, how to account those business activities is what w~ ~called the merger and acquisition accounting. It includes the methods to deal with the merger and acquisition and the methods to prepare the combined accounting sheets of the group.There are two methods to with the merger and acquisitioln. They are called urchase accounting?and ooling of interest accounting? The ihesis compared their accounting practice , economic influence, theoretical bases, use conditions and infon-nation disclosed ect. On the basis of that, we put forward the met~ tod to deal with the merger and acquisition in our country.The accounting practice of the long ?term share ownership investment will influence the procdeure to prepare the conihinde accounting sheets. Tue thesis pointed out hte shortcomings of the accounting practice of the long ?term invesl ment in our country, and recommemded to delete he price variance of the long ?term investment? Then we divided the price variance into the tangible variance and the intai tgible variance. They are amortized by their own period. After the appropriafe record of I he investment, we deleted he combined price variance?and prepare the combined accounting sheets on a new adjusting and redonciling procedure.更多还原