Secondly in enterprise valuation cost method should proceed with book value of the financialstatement, regard market value as adjusting orientation and reduce application range of cost method.
企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围;
2
Consolidated financialstatement is influenced by the choice between the purchase method and the pooling of interest method.
购买法和权益集合法对企业合并的财务状况和损益有着不同的影响。
3
Emphasis on financialstatement analysis, cash flow statements, cost analysis, budgeting, and control techniques. Case study method is emphasized.