There are three kinds of accounting methods for business combinations , which are the purchase method , the pooling of interests method and the fresh - start method 合并的会计方法有购买法、权益集合法和重新开始法三种。
This chapter demonstrates the accounting methods and the price choices of value - added , and the paper chooses the basic price in accounting 最后，指出增加值计算的四种价格形式，即基本价格、生产者价格、要素价格及购买者价格。
Article 4 for a hedging which satisfies the conditions as prescribed in chapter iii of these standards , the enterprise may deal with it through the hedging accounting method 第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
However , the standard growth accounting method ignores the fact that human capital can promote growth of technological progress and speed up the narrowing of technological gap 然而,该方法忽略了人力资本的积累有助于促进技术进步并加速缩小技术差距的这一事实。
Article 12 accounting records and financial reports shall be prepared according to stipulated accounting methods , and accounting data shall be comparable and convenient to be analyzed 第十二条会计核算应当按照规定的会计处理方法进行，会计指标应当口径一致、相互可比。
The " hedging accounting method " shall refer to a method to record the result of offsetting the hedging instrument and the changes of the fair value of the hedged item 套期会计方法，是指在相同会计期间将套期工具和被套期项目公允价值变动的抵销结果计入当期损益的方法。
Then , it introduces three accounting methods about civil liability compensation : actual value accounting method , actual inducing cause method and practical price difference method 再次，民事责任赔偿的计算方法有三种：一是实际价值计算法、二是实际诱因法、三是实际差价计算法。
This article provides the comparison of strategic cost accounting methods with traditional cost accounting methods . firstly , the two systems are briefly explained on the basic theories and models 本文主要对战略成本核算方法（以作业成本法为例）与传统成本方法进行比较研究。
