The book balance under this system refers to the actual amount of account without deductions of provision made for the account ( e . g . , accumulated depreciation , provisions for impairment of assets ) 本制度所称的账面余额，是指某科目的账面实际余额，不扣除作为该科目备抵的项目（如累计折旧、相关资产的减值准备等） 。
Lot is accounting principle ; love is intangible asset ; lover is accounts payable ; missing him is book of account ; quarrel is provision for bad debts ; unrequited love is bad debt ; falling in love with a wrong person is a big accounting misplay ; break - up is closing entry ; loneliness is accumulated depreciation 缘分是会计原则；爱情是无形资产；爱人是应付帐款；想他是日记帐；吵架是坏帐准备；暗恋是呆帐；错爱是重大会计失误；分手是结帐分录；孤单是累计折旧。
No goodwill results from the combination , the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition , because the target ' s original accounting costs , less accumulated depreciation , usually are significantly lower than the current fair market value of the target ' s assets , similarly , for subsequent periods , pooling allows the purchaser to avoid depreciating , or reducing from reported income , the full value of the acquired company , and thus to report higher earnings than would be yielded by the purchase method 同时，由于企业并购不是购买行为，没有购买价格，也就不存在购买成本超过净资产公允价值的差额，即商誉。由于目标公司的账面原值减去折旧后的差额通常低于市场价值，因此采用权益联营法会使企业在并购后反映较多的收益这是因为在以后期间，由于采用权益联营法的资产价值低于购买法下的资产价值，这就造成其折旧摊销费武汉理工大学硕士学位论文用低于采用购买法的各项摊销费用，因此采用权益联营法的收益将高于采用购买法下的收益。
