储一昀的企业合并.PPT38

Textbook教材
Advanced Accounting(Floyd A. Beams)
高级会计学（储一昀 译）（中译本）
以上为上海财经大学出版社2002
Advanced Accounting(Debra Jeter,Paul Chaney)中信出版社2002
中文期刊:<管理世界><会计研究><经济研究>
英文期刊:Accounting Horizon(AAA),Journal Of Accountancy,Accounting Review.

CHAPTER 1 Business Combinations
After studying this chapter you should be able to:
Describe the essential characteristics of accounting.
Identify the major financial statements and other means of financial reporting.
Explain how accounting assists in the efficient use of scarce resources.
Identify some of the challenges facing accounting.
Identify the objectives of financial reporting.
Explain the need for accounting standards.
Identify the major policy-setting bodies and their role in the standard-setting process.
Explain the meaning of generally accepted accounting principles.
Describe the impact of user groups on the standard-setting process.
Understand issues related to ethics and financial accounting.
Comprehensive Chapter Outline
企业扩张途径 :
内部扩张
对外扩张
企业合并的动因
节约成本.
降低风险
缩短节约的滞延时间
避免被接管
取得无形资产
税收优惠等其他原因 

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