併購
merger and acquisition
一般所謂的併購，前者是併的措施，後者是購的行動。一般所謂的併購，前者是併的措施，後者是購的行動。併購型態大致可分為以下幾種： (1)吸收合併：甲公司與以公司合併後，以甲或乙為存續公司，另一家則為消滅公司。(2)創新合併：甲公司與乙公司合併後，另設立一家新公司。(3)母子公司合併型態：即由甲公司取得乙公司的股權，形成母子公司型態，當甲公司取得乙公司股權超過20%時，會計帳需採用權益法認列投資損益，超過50%時原則上必須編製合併報表。(4)收購：即甲公司購買乙公司股權，這種收購行動常會使兩家公司的股價都產生變
Commonly called mergers and acquisitions, and the former is a measure, which is the action available. Commonly called mergers and acquisitions, and the former is a measure, which is the action available. M patterns can be divided into the following categories: (1) Merger: A company and to the company after the merger, to A or B as the surviving company, was the eradication of another company. (2) Innovation Merge: Company A and Company B After merger, the other set up a new company. (3) parent company merged patterns: the shares acquired by the Company A Company B, the patterns formed parent company, when the company achieved B A more than 20% stake in the company, accounting for an account using the equity method recognized investment gains and losses, more than 50 required to prepare consolidated financial statements on% by principle. (4) the acquisition: the purchase of a company B equity firms, such acquisitions often cause stock prices of both companies have had varying