合并价差

合并价差和合并商誉的比较分析

A Comparative Analysis of Consolidated Business Reputation and Combined Price Variance

企业合并价差的确认及会计处理

Confirmation of the Price Difference and Relevant Accounting Handling Posed by Business-Merging

企业合并价差问题研究

Research on Consolidated Price Margin Caused by Business Combinations

构建我国合并价差会计处理新模式

Creating a New Accounting Processing Model of Combined Price Differences in Our Country

关于合并价差成因及会计处理分析

Analysis of Merging Price Difference and Accounting Solution

合并价差的几个问题

Problems about the Price Differences in Merging

试比较中美两国对合并价差的会计处理

Comparing the Accounting Arrangement about " the Price Discrepancy in the Mergence " in China and America

联合平差中的方差分量估计问题的探讨试论合并价差及其会计处理

Variance Component 's Estimation in the Combined Adjustment On the Pooled Price Variance and its Accounting Treatment

浅析集团内部债券投资抵消的合并价差

Analysis on the Combined Price Gap after the Offset between the Bonds Residual and Investment Residual Inside the Group

浅论我国合并价差会计处理的改进论合并价差及其会计处理

Brief Discussion about the Improvement of Accounting Treatment for Consolidated Price Difference in China On Consolidated Difference and Its Accounting Handling

试论合并价差及其会计处理公司购并价差及其信息披露会计理论探讨

On the Pooled Price Variance and its Accounting Treatment An Inquiry into Value Variance in Merger and Acquisition ( M & A ) of Companies and Theory of Accounting Information Announce

B股向境内居民开放后中国A，B股价差问题试比较中美两国对合并价差的会计处理

On the Stock Price Discrepancy Between Chinese A and B Shares After B Share Opened to Domestic Investors Comparing the Accounting Arrangement about " the Price Discrepancy in the Mergence " in China and America

论企业集团合并财务报表中合并价差问题

Price Difference in Financial Report Form Combination In Enterprise Groups

对我国合并会计报表的合并价差的会计处理和国际做法进行比较分析，进而提出改进和完善我国合并会计报表的合并价差的会计处理的思路与建议。

A simple and comparative analysis is made based on the accounting treatment for consolidated price difference of consolidated financial reports in China and international practice . Some thoughts and suggestions for improving and perfecting the accounting treatment for consolidated price difference of consolidated financial reports in China are presented .

合并商誉与合并报表中的合并价差项目不同，但它们之间也有一定的联系。

It is different from combined price variance in combined financial statements , but they are related to some extent .

我国的合并会计处理方法与国外相比较特殊，合并报表上不确认商誉，而将商誉并入合并价差。

Consolidated accounting treatment method in China is somewhat special compared with that of foreign countries . Goodwill is not acknowledged in consolidated statement , but is taken into consolidated price difference .