• 合并价差 - 引用次数：6

  The field of business combinations contains many accounting problems, and this paper paid more attention on the "consolidated price margin", which was thought as the core accounting problem of this field.

  企业合并涉及的会计问题众多，本文认为其核心问题是“合并价差”的处理问题，这也是本文讨论的重点。 全文共分5个部分。

  参考来源 - 企业合并价差问题研究

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