比例合并

合并会计报表是会计理论和方法体系中的难点，本文论述了合并会计报表涉及到的合并范围的确定和变更、子公司净资产为负数情况下的合并会计报表及比例合并方法几个方面的内容。

Consolidate statement is difficult content of accounting theories and methods . The thesis describes and settles some problems about consolidate financial statement , they are the choice and change of consolidated range , consolidate statement with subsidiary of negative net asset and proportional consolidation method .

我们认为股改对价和换股比例对合并双方的影响很大。合理的股改对价应适度高于理论对价。

We conceived that consideration and exchange ratio have greatly influenced M & A. A reasonable practice consideration should moderately higher than the theory consideration .

换股合并在我国还处于初级阶段，在发展过程中存在着诸多问题，如合并过程中资产评估、合并程序规范、换股比例、合并的会计方法等。

Acquisition by exchange of stock is still at the primary stage . There are many problem during the process of development , such as asset valuation in acquisition .

不合理的抗生素使用比例高，合并危险因素多，病原菌易产生多重耐药，更需要选择合理的抗生素治疗策略，尽可能覆盖多重耐药病原菌，才能提高治疗效果，减少HCAP患者潜在的抗生素耐药。

HCAP with more risk factors , easy to have the multiple drug-resistant pathogens , need more reasonable selection of antibiotic treatment strategies , as far as possible cover multiple antibiotic resistant bacteria pathogens .

一种实现依比例街区自动合并的算法

An Algorithm of Combining Street Block