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| 本帖產(chǎn)生 1 個(gè) 翻譯EPI ，點(diǎn)擊這里進(jìn)行查看 | |||
123_happy新蟲 (正式寫手)
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[求助]
中譯英（會(huì)計(jì)）
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1。對(duì)同一控制下的企業(yè)合并，合并方在企業(yè)合并中取得的資產(chǎn)和負(fù)債，應(yīng)當(dāng)按照合并日在被合并方的賬面價(jià)值計(jì)量，即按照權(quán)益結(jié)合法進(jìn)行處理。非同一控制下的企業(yè)合并，原則上應(yīng)按照購買法進(jìn)行處理，按公允價(jià)值計(jì)量 2。企業(yè)合并中支付給為實(shí)現(xiàn)合并而聘請(qǐng)的會(huì)計(jì)師、法律顧問、評(píng)估師和其他咨詢?nèi)藛T的業(yè)務(wù)費(fèi)用直接歸屬于合并成本； 而一般行政管理費(fèi)用，包括購買部門的運(yùn)營(yíng)成本以及其他不能直接歸屬于所核算的特定合并的成本，發(fā)生的當(dāng)期確認(rèn)為費(fèi)用 |
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【答案】應(yīng)助回帖
★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★
123_happy: 金幣+30, 翻譯EPI+1, ★★★很有幫助, 呵呵。厲害啊！ 2012-10-01 22:02:17
123_happy: 金幣+30, 翻譯EPI+1, ★★★很有幫助, 呵呵。厲害啊！ 2012-10-01 22:02:17
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Merger of enterprises under the same control, the assets and liabilities acquired in a business combination of the merging parties should be in accordance with the merger date is measured at the carrying value of the merging parties, in accordance with the pooling of interests method for processing. Business combination under common control shall be processed in accordance with the purchase method, in principle, are measured at fair value。 Business combination paid to accountants, legal advisers hired for the realization of the merger, appraisers and other consultants operating expenses directly attributable to the cost of the combination; General administrative costs, including operating costs of the purchasing department, and can not be directly attributed to theaccounting of the cost of a particular merger, occurred in the current period is recognized as an expense |
2樓2012-10-01 20:50:04
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