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1、外文文献翻译原文：TheGoodwillIssueintheConsolidationAccounting1Introduction1.1BackgroundDuringthe1980’sand2000’sagreatnumberofbusinessmergersandacquisitionstookplace,especiallyhappenedintelecommunications,defense,bankingandfinancialservice,healthcare,andentertainment.Companiespurchaseothercompaniesforavariet
2、yofreasons.First,insomecases,competinginagivenindustryrequiressignificantresources,atpresent,moreandmorecompetitionsintheeconomicmarket,onlylargecompaniescansurvive.Secondacommongoalinthesebusinesscombinationswastoattractlargeamountsofinvestmentcapital.Third,asacorporatestrategy,somecompaniespurchas
3、eothercompaniesinordertogainaccesstonewcustomersandmarkets.Theyaimtodiversifyintodifierentproductareas.LikeMaytag’sexample,Maytag’sgoalistojointheglobalapplianceindustry.Corporatemanagementoftenisrewardedwithhighersalariesasincreaseofthesizeofthecompany.Inaddition,prestigefrequentlyincreaseswiththee
4、xpansionofacompanyandwithareputationforthesuccessfulacquisitionofothercompanies.Asaresult,corporatemanagementoftenfindsitpersonallyadvantageoustoincreasecompanysize.1.2FormsofM＆AFirst,astatutorymergerisatypeofbusinesscombinationinwhichonlyoneofthecombiningcompaniessurvivesandtheotherlosesitsseparate
5、identity.Second,astatutoryconsolidationisabusinesscombinationinwhichboththecombiningcompaniesaredissolvedandtheassetsandliabilitiesofbothcompaniesaretransferredtoanewlycreatedcorporation.Third,astockacquisitionoccurswhenonecompanyacquiresthevotingsharesofanothercompanyandthetwocompaniescontinuetoope
6、rateasseparate,butrelatedlegalentities.Therelationshipthatisformedinastockacquisitionisreferredtoasaparent-subsidiaryrelationship．Aparentcompanyisonethatownsamajorityofthevotingstockofanothercompany,referredtoasasubsidiary.Theparent—subsidiaryrelationshipisimportantbecausetheparentcompanieshavetheab
7、ilitytocontrolthesubsidiarycompanies.Inthisdissertation,thiswillbefocusonthiskindofrelationshipcompanies’financialstatementreporting．1.3ThereportingentityandconsolidatedfinancialstatementManycompanies
