| 试论合并价差及其会计处理 |
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| 引用本文： | 徐先甫,邱玉莲. 试论合并价差及其会计处理[J]. 武汉科技大学学报(社会科学版), 2000, 2(1): 22-24 |
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| 作者姓名： | 徐先甫 邱玉莲 |
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| 作者单位： | 1. 武汉大学,商学院,湖北,武汉,430072
2. 武汉科技大学,管理学院,湖北,武汉,430081 |
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| 摘 要： | 分析了合并价差包含的内容,指出采用合并价差来编制合并会计报表的不足,并提出改进建议.认为目前合并价差有存在的必要,但随着会计理论和实务水平的提高,将会被更为完善的会计处理方法所取代.
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| 关 键 词： | 合并价差 权益性资本投资 内部债券投资 |
| 文章编号： | 1009-3699(2000)01-0022-03 |
| 修稿时间： | 1999-07-01 |
On the Pooled Price Variance and its Accounting Treatment |
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| Abstract: | This article has analyzed the contents of pooled price variance, pointing to the deficiency of employing pooled price variance for the compilation of combined accounting statement. Suggestions for improvement are put forward. It points out that the pooled price variance is justified at present and yet it will finally be replaced by an improved accounting treatment method with the heightening of the accounting theory and practice. |
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| Keywords: | pooled price variance equity capital investment internal bond investment |
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