price margin meaning in English

贡献毛益

The comparison between china and the west on the price margin from amalgamation in the accounting operation
对合并价差会计处理的中西方比较
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。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method . and then we used the theory of recognition and measurement , assets valuation theory and the theory of fair value to discuss the accounting treatment for the composing parts of " consolidated price margin "
第四部分是全文的重点，应用资产定价理论、确认和计量理论、公允价值理论等对合并会计的核心问题? ? “合并价差”的各个组成部分进行了实质分析，并且从理论上提出了相应的会计处理方法，同时也考虑了理论方法在实务应用中的可操作性。