新实体法 meaning in Chinese

new entity method

The methodology applicable in the making of the consolidated financial stat ement includes the purchase method , the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method
企业合并日合并会计报表的编制方法有购买法、权益集合法和新实体法；期末合并会计报表的方法有全部合并法、比例合并法。