求翻译：本文通过对我国上市企业财务问题的研究，讨论上市公司破产兼并应采取的形式。探讨已濒临破产企业作为目标企业如何进行价值评估及会计处理。最后通过对兼并后企业管理和整合工作的详细介绍，使兼并后企业通过兼并实现规模经济效应、经营和财务协同效应等。 本文认为在破产兼并实践中，当被兼并企业在评估调账后仍处于资不抵债、净资产为负数的情况，会计上应将资不抵债的数额列为递延支出核算，这种处理方法有利于鼓励优势企业兼并资不抵债的企业，减少因破产而增加的社会压力.是什么意思？

正在翻译，请等待...

Through this article to my listing of financial market research company, to discuss bankruptcy should take the form. Exploring is on the verge of bankruptcy as a goal for how a Business Value Assessment and accounting treatment. Finally through the post-merger integration management and a more detai

This article through goes on the market the enterprise finance question research to our country, the discussion to be listed goes bankrupt the form which the annexation should adopt.The discussion has bordered on the bankrupt enterprise to take how the goal enterprise does carry on the value to appr

正在翻译，请等待...

正在翻译，请等待...