企业兼并是指一个企业购买其他企业的产权，使其他企业失去法人资格或改变法人实体的一种行为。企业兼并因采用兼并的形式不同而在会计处理上各异。笔者就兼并方企业在采用不同形式下的会计处理谈些具体作法，以便于企业会计人员进行操作。一、被兼并方企业丧失法人资格情况下 Merger and acquisition refers to the act of acquiring the property rights of other enterprises so that other enterprises lose legal personality or change legal entities. Mergers and acquisitions in the accounting for different forms of mergers and acquisitions. The author of the merger side of enterprises in the use of different forms of accounting to talk about some specific practices in order to facilitate the operation of corporate accounting staff. First, the merger side business loss of legal personality