法律英语词汇“purchase method of accounting”的翻译、意思、用法、释义-法律词典

单词	purchase method of accounting
释义	purchase method of accounting 购置法记账；盘购法记账公司合并时所采取的一种会计处理方法，在收购公司的账面上记录购买或交换被购公司资产的总价值，所买资产的公平市价与买入价之间的差额被录作商誉〔good will〕，与股权集合法〔pooling of interest method〕相对。
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