企业合并可以分为共同控制下的企业合并和非共同控制下的企业合并。对于共同控制下的企业合并,国际通行的做法(包括美国、英国、澳大利亚等国家)是采用权益结合法。而对于非共同控制下的企业合并的会计方法主要有购买法和权益结合法。一、权益结合法同购买法的主要区别两种会计 Business combinations can be divided into business combinations under common control and business combinations not under common control. For business combinations under common control, the international practice (including the United States, Britain, Australia and other countries) is the use of equity merger. The accounting methods for the business combination not under common control mainly include the purchase method and the equity method. First, the combination of equity and purchase method with the main difference between the two accounting