文献类型：期刊文献

中文题名：论合并价差及其会计处理

英文题名：On Consolidated Difference and Its Accounting Handling

作者：万立全[1]

第一作者：万立全

机构：[1]河南财经学院会计系

第一机构：河南财经政法大学会计学院

年份：2005

期号：2

起止页码：62-64

中文期刊名：广东商学院学报

外文期刊名：Journal of Guangdong Business College

语种：中文

中文关键词：合并价差;合并商誉;股权投资差额;会计处理

外文关键词：consolidated difference;combination goodwill;equity investment discrepancy; accounting handling

摘要：运用因素分析法分析合并价差,可以看出合并价差与合并商誉、股权投资差额既有区别又有联系,但我国上市公司关于合并价差的披露极不规范,因此有必要根据合并价差的内容规定不同的会计处理方法,以改进合并价差披露不规范和杜绝利用合并价差操纵利润的行为,最终使其退出现行会计规范。
Using factor analysis method, we can see that there are differences and connections among consolidated difference equity, investment discrepancy and combination goodwill. But as consolidated difference disclosure of listed companies in China is not standardized, it is necessary to stipulate different accounting handling methods according to the content of consolidated difference to improve the irregularity of the disclosure of consolidated difference and profit manipulation so that they finally withdraw from the present accounting norm.