国际学院毕业论文英文格式规范

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题目：The Research on Accounting for Income Tax of Mergers and Acquisitions

学院国际学院

学生姓名学号

专业国际会计届别 10届

指导教师职称

二O一O 年五月

江西财经大学普通本科毕业论文

普通本科生毕业论文（设计）诚信承诺书

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江西财经大学普通本科毕业论文

Abstract

M&A stand for mergers and acquisitions. Mergers refer to the situation that the assets and liabilities of one company are transferred to the other company and the first company is dissolved. However, for acquisitions, both companies keep their legal status and one company acquires the control of the other company. With the development of the society, the transactions between companies become frequent and the scale of economy gets larger. Moreover, we find M&A become very common in international world. China, as a large developing country of WTO, also has an increasing number of transactions about M&A in the past few years. In fact, large companies all around the world have seen a variety of benefits for the development of the enterprises brought by M&A. And at the same time the whole society is benefited from M&A due to the efficient allocation of resources. However, the rules and standards about M&A are not very mature since M&A are relatively new rising transactions and very complicated. Fortunately, the issuance of “The notification of the income tax problem of the business combination and division transactions by the State Administration of Taxation” (No.119［2000］of State Administration of Taxation ) make up the blank of tax law. But we are still challenged by accounting for income tax of M&A because of the differences between accounting standards and rules of tax law. In order to gain more knowledge about the problem, the essay first introduces the general methods of accounting for income tax. Then the paper discusses the relevant rules of tax law and accounting standards for M&A. Last but not least, the thesis talks about the accounting treatment under different types of business combination so as to throw light on the problem.

【Key Words】income tax, M&A, business combination, balance sheet liability method, deductible or taxable temporary differences, deferred tax assets or liabilities

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江西财经大学普通本科毕业论文

Acknowledgements

Four years ago, I was a girl who just graduated from high school and knew little about accounting even if I chose international accounting as my major. But now I am so glad to say that I am really into the accounting world. Thanks to four-year university education, I have been cultivated to be a college student of commercial sense and good professional knowledge. However, I am who I am because of the continuous help from great people.

First of all, I would like to deliver my sincere gratitude to Professor Jinfa Jiang, who once taught me intermediate accounting when I was a sophomore. At that time, I just stepped into the world of professional learning, his guidance and instruction let me have a good knowledge of accounting. Without his help, I hardly can finish the thesis on my own. I think his passion and profession will influence me in every aspects of my future life.

Moreover, I really appreciate all the teachers who once taught me in the past few years. They not only help me grasp a lot of professional knowledge but also offer me a variety of advice which will benefit me in my whole life.

Last but not least, I would like to express my deep appreciation to my family and my friends who always stand by me and support me on any condition. My family provided me with a lot of assistance when I was trying to accomplish my thesis. My friends offer me valuable advice when I have trouble in writing the thesis.

To all these people, my sincere thanks.

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江西财经大学普通本科毕业论文

Table of Contents

普通本科生毕业论文（设计）诚信承诺书 (i)

Abstract (ii)

Acknowledgements (iii)

Table of Contents (iv)

1. Introduction (1)

2. General methods of accounting for income tax (2)

2.1 Income statement liability vs. balance sheet liability method (2)

2.1.1 Income statement liability method (2)

2.1.2 Balance sheet liability method (3)

2.2 The adoption of balance sheet liability method (4)

2.2.1 The strengths of balance sheet liability method (4)

2.2.2 The application of balance sheet liability method (6)

3 Rules of tax law and accounting standards for M&A (7)

3.1 Taxable and tax-free M&A (7)

3.2 Accounting standards for M&A (8)

3.2.1 Business combination under common control (8)

3.2.2 Business combination under no common control (10)

3.2.3Comparison of two types of business combination (12)

4 Accounting treatment for income tax of M&A (14)

4.1 Mergers under common control (14)

4.2 Acquisitions under common control (16)

4.3 Mergers under no common control (18)

4.4 Acquisitions under no common control (19)

5. Conclusion and summary (20)

References (22)

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江西财经大学普通本科毕业论文

1. Introduction

M&A comprises of mergers and acquisitions, is sometimes also known as business combination. Merger refers to the portfolio of one or two more companies and only one company maintains the original legal status while the legal status of the other companies will no longer exist. In fact, most activities of M&A can be included in Mergers. Acquisition means that a company with cash, bonds or stocks buys all or part of shares or assets of another company in order to get control of the company. All the companies involved in the behavior of acquisition remain their legal status. Although M&A started relatively late in China, the past five years have seen sharp increase in the tra …… 此处隐藏：6133字，全部文档内容请下载后查看。喜欢就下载吧 ……