Began with analyzing asset reorganization ' s impact on accounting theory and method , the thesis deeply probed into some important accounting problems in asset reorganization , including the choice of merger and acquisition accounting method , accounting for merger and acquisition goodwill , asset stripping and share transferring accounting , achievement and benefits of asset reorganization and construction of accounting practice mechanism after reorganization . on basis of the analysis and asset reorganization practice in china , the thesis brought forward basic thinking of improving and perfecting accounting process about asset reorganization in listed company 本文从分析资产重组对会计基本理论与方法的影响入手,对上市公司资产重组中的几个重大会计问题,包括公司并购会计方法的选择、并购商誉会计、资产剥离和股权转让的会计处理、上市公司资产重组绩效分析以及重组后会计运行机制的构建等进行了深入的理论分析和探讨,并在此基础上结合我国的资产重组实践,提出了改进和完善我国上市公司资产重组有关会计问题处理的基本思路。
会计: accounting; accountancy基本: basic; fundamental理论: theory与: take part in; participate in方法: method; means; way; techniqu ...会计基本方法: accounting basis会计基准,会计基本方法: accounting basis社会调查的理论与方法: enterprise administration concerning foreign natio; theories & methods for social investigation投资决策理论与方法: theories and methods of investment policy-making现代情报学理论与方法: introduction of modern information science现代审计理论与方法研究: presenting business information现代图书馆学理论与方法: linear algebra theory项目评估理论与方法: theory &method of project evaluation信息咨询理论与方法: theory and method of information consultation中外史学理论与方法研究: researches on the history of sino-foreign relati ons专案评估理论与方法: theory & method of project evaluation最优化理论与方法选讲: selections of optimal theories & methods基本理论: baic theory; basic theory骨科基本理论与诊断治疗技术: essential principles and technology of diagnosis and therapy in orthopaedics指导大学英语词汇学习的理论与方法: on theories and methods guiding the vocabulary learning of college english电路基本理论: basis theory of circuitry方剂基本理论: basic theory of prescription基本理论研究: basic research; fundamental research基本理论知识: basic theories梁的基本理论: elementary beam theory