为了能够在日益竞争的市场竞争中生存和发展,如今不少企业都会通过并购的方式帮助企业不断成长。在企业合并的时候,会计处理往往是最现实同时也是最重要的工作,因为会计处理问题不仅会影响企业的发展情景,同时还关乎到企业合并后是否能够适应社会的发展节奏。 In order to survive and develop in the increasingly competitive market competition, many enterprises nowadays help the enterprises to grow through the merger and acquisition. Accounting treatment is often the most practical and most important task in business merger, because accounting problems not only affect the development of the enterprise, but also whether the enterprise can adapt to the pace of social development after the merger.