push-down accounting 中文意思是什麼
push-down accounting
解釋
下推會計- push : vt 1 推（門等） （opp pull; draw）; 推動（車子等）；刺出（劍、手杖等）。2 大力推進，進行。3 使延...
- down : adv （downmost）1 向下（面）；下，降；在下（面）。 come down 下來；下（樓）來；（雨等）落下。 The...
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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Application of push - down accounting in consolidate accounting statements
下推會計在合併會計報表中的應用 -
The third part discusses several accounting problems of asset reorganization. it includes merger and acquisition ' s accounting process, purchasing date determination and profit determination after purchasing date, goodwill determination in merger, price difference in merger of controlling interests, the use of push - down accounting, the several accounting problems of asset divestiture, the several accounting problems of asset exchange and fair value in asset reorganization
其中涉及了企業購並會計處理方法的選擇、關于購買日的確定及購買日留存利潤的確定、關于購並中商譽的確定、關于控股合併下合併價差的規定、關于購並中下推會計的運用、關于資產剝離相關會計問題分析、資產置換的若干會計問題分析、關于資產重組中的公允價值等八個相關會計問題。
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