非同一控制下的控股合并后被合并企业的会计处理应按照企业会计具体准则和国家税收的管理规定进行,在收购后其可辨认资产和负债的记账处理和计税基础是会计处理方法的关键。在一般的教材中对这一问题未进行详细说明,本文就非同一控制下的控股合并后被合并企业的会计处理方法做一些探讨和介绍。 After the merger under non-common control, the accounting treatment of the merged enterprise shall be conducted in accordance with the specific guidelines of the enterprise accounting and the management regulations of the state tax. The accounting treatment and the taxation basis of the identifiable assets and liabilities after the acquisition are based on the accounting treatment method The essential. This problem has not been described in detail in the general textbooks. This article does some discussion and introduction on the accounting treatment of the merged enterprises after the controlling merger not under the same control.