企业合并是指将两个或者两个以上单独的企业合并形成一个报告主体的交易或事项。根据合并各方在合并前后是否均受同一方或相同多方最终控制,分为同一控制下的企业合并和非同一控制下的企业合并。企业合并的方式有控股合并、吸收合并和新设合并。两种合并的账务处理不同。1同一 Business combination refers to a transaction or event that merges two or more separate enterprises into one reporting body. Whether the merged parties are ultimately controlled by the same party or the same parties before and after the merger is divided into business combinations under common control and business combinations not under common control. The ways of business combination include holding mergers, mergers and acquisitions and new mergers. The two combined accounts are handled differently. 1 same