制卧陵贸蜀土孝 金融英语阅读 随着股本的交换，并得公司也许会选择保持被并公司的分离状态并继续以分 离公司的形式经营该公司。另一方面，母公司也许决定清算子公司并且合并子公 司所有资产负债到母公司账内。在第二种情况中，最终影响就和原来的合并即兼 并一样。 Key Match:C EI AFBH GD Cloze:E BGC D Translation: 1.合并法概念的核心是所有权的继续。所以，发生了具有投票权的普通股的 相互转换是企业联合能否看作权益合并的重要标准。在股权交换中，两个原来分 立的持股群合并在一起，因而，从那时起，合并业主收益共享盈利，共担风险。 会计中的“合并法”与“并购法”的区别在于合并中没有新资产的投资，也没有任何 一家原来的企业以参与交换的形式撤出资产，或放弃他们的企业所有权。一次合 并仅是原来分立的企业主的简单加总，依照这种思路，从中不发生所有权的买卖， 也没有新会计记账基础的产生。 2.In substance,there may be no difference between acquiring all of a company's assets and liabilities and acquiring all its common stock.The net effect is the same, although the form of the combination is not.When common shares are exchanged in a pooling-type business combination,the stock received by the acquiring company's recorded as an investment at the book value of those shares.The stockholders'equity accounts of the acquiring company are affected in the same way as if the net assets of the other company had been acquired. Following an exchange of stock,the acquiring company may choose to maintain the separate existence of the acquired company and continue to operate it as a separate company.On the other hand,the parent may decide to liquidate the subsidiary and merge all the assets and liabilities into the parent.In this latter case,the ultimate effect is the same as if the original combination had been a merger. 第4页共4页金融英语阅读 第 4 页 共 4 页 随着股本的交换，并得公司也许会选择保持被并公司的分离状态并继续以分 离公司的形式经营该公司。另一方面，母公司也许决定清算子公司并且合并子公 司所有资产负债到母公司账内。在第二种情况中，最终影响就和原来的合并即兼 并一样。 Key Match: C EI AFBH GD Cloze: E B G C D Translation: 1. 合并法概念的核心是所有权的继续。所以，发生了具有投票权的普通股的 相互转换是企业联合能否看作权益合并的重要标准。在股权交换中，两个原来分 立的持股群合并在一起，因而，从那时起，合并业主收益共享盈利，共担风险。 会计中的“合并法”与“并购法”的区别在于合并中没有新资产的投资，也没有任何 一家原来的企业以参与交换的形式撤出资产，或放弃他们的企业所有权。一次合 并仅是原来分立的企业主的简单加总，依照这种思路，从中不发生所有权的买卖， 也没有新会计记账基础的产生。 2. In substance, there may be no difference between acquiring all of a company’s assets and liabilities and acquiring all its common stock. The net effect is the same, although the form of the combination is not. When common shares are exchanged in a pooling-type business combination, the stock received by the acquiring company’s recorded as an investment at the book value of those shares. The stockholders’ equity accounts of the acquiring company are affected in the same way as if the net assets of the other company had been acquired. Following an exchange of stock, the acquiring company may choose to maintain the separate existence of the acquired company and continue to operate it as a separate company. On the other hand, the parent may decide to liquidate the subsidiary and merge all the assets and liabilities into the parent. In this latter case, the ultimate effect is the same as if the original combination had been a merger