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1、外文文献翻译原文：TheGoodwillIssueintheConsolidationAccounting1Introduction1.1BackgroundDuringthe1980’sand2000’sagreatnumberofbusinessmergersandacquisitionstookplace,especiallyhappenedintelecommunications,defense,bankingandfinancialservice,healthcare,andentertainment.
2、Companiespurchaseothercompaniesforavarietyofreasons.First,insomecases,competinginagivenindustryrequiressignificantresources,atpresent,moreandmorecompetitionsintheeconomicmarket,onlylargecompaniescansurvive.Secondacommongoalinthesebusinesscombinationswastoattr
3、actlargeamountsofinvestmentcapital.Third,asacorporatestrategy,somecompaniespurchaseothercompaniesinordertogainaccesstonewcustomersandmarkets.Theyaimtodiversifyintodifierentproductareas.LikeMaytag’sexample,Maytag’sgoalistojointheglobalapplianceindustry.Corpora
4、temanagementoftenisrewardedwithhighersalariesasincreaseofthesizeofthecompany.Inaddition,prestigefrequentlyincreaseswiththeexpansionofacompanyandwithareputationforthesuccessfulacquisitionofothercompanies.Asaresult,corporatemanagementoftenfindsitpersonallyadvan
5、tageoustoincreasecompanysize.1.2FormsofM＆AFirst,astatutorymergerisatypeofbusinesscombinationinwhichonlyoneofthecombiningcompaniessurvivesandtheotherlosesitsseparateidentity.Second,astatutoryconsolidationisabusinesscombinationinwhichboththecombiningcompaniesar
6、edissolvedandtheassetsandliabilitiesofbothcompaniesaretransferredtoanewlycreatedcorporation.Third,astockacquisitionoccurswhenonecompanyacquiresthevotingsharesofanothercompanyandthetwocompaniescontinuetooperateasseparate,butrelatedlegalentities.Therelationship
7、thatisformedinastockacquisitionisreferredtoasaparent-subsidiaryrelationship．Aparentcompanyisonethatownsamajorityofthevotingstockofanothercompany,referredtoasasubsidiary.Theparent—subsidiaryrelationshipisimportantbecausetheparentcompanieshavetheabilitytocontro
8、lthesubsidiarycompanies.Inthisdissertation,thiswillbefocusonthiskindofrelationshipcompanies’financialstatementreporting．1.1ThereportingentityandconsolidatedfinancialstatementManycompanies
