求翻译：在控股合并方式下，购买方一般于购买日开始逐渐获得被购买方的控制权，通过编制合并的资产负债表，将合并时对取得的被购买方各项可辨认资产和负债在购买日的公允价值进行可靠地计量，如果长期股权投资的成本大于合并中取得的被购买方可辨认净资产公允价值的差额，这部分计入商誉，在合并财务报表中的商誉项目中反映；若长期股权投资的成本小于合并中取得的被购买方可辨认净资产公允价值的差额，则应计入当期合并损益。根据合并资产负债表上的差额，来调整合并资产负债表中的盈余公积和未分配利润。是什么意思？

正在翻译，请等待...

In the Control Unit combined mode, purchase party in general started to gradually buy is available on purchases through the power to control the preparation of consolidated balance sheet, and when the merger of the party is buying the assets and liabilities can be identified on the purchase of a rel

Under the holding merge way, will buy the buyer to start in the purchase date to obtain gradually generally is bought the buyer the domination, through the establishment merge property debt table, merges when to obtains is bought buyer each item to be possible to identify the property and the debt c

In holding merged way Xia, purchase party General Yu purchase day began gradually get is purchase party of control right, by prepared merged of balance sheet, will merged Shi on made of is purchase party the can identified assets and liabilities in purchase day of fair value for reliable to measurem

正在翻译，请等待...