purchase method of accounting指购置法记账；盘购法记账。

公司合并时所采取的一种会计处理方法，在收购公司的账面上记录购买或交换被购公司资产的总价值，所买资产的公平市价与买入价之间的差额被录作商誉〔good will〕，pooling of interest method相对。

Purchase acquisition accounting is a method of reporting the purchase of a company on the balance sheet of the company that acquires it. It treats the target firm as an investment. There is no pooling of assets. Rather, the assets of the target firm are added to the balance sheet of the acquirer at a price that reflects their fair market value. This, in turn, increases the acquirer's fair market value. Liabilities of the target are subtracted from the fair value of the assets.

pooling of interest method指权益结合法，亦称股权结合法、权益联营法。

企业合并业务会计处理方法之一。与购买法基于不同的假设，即视企业合并为参与合并的双方，通过股权的交换形成的所有者权益的联合，而非资产的交易，而且合并后，股东在新企业中的股权相对不变。换言之，它是由两个或两个以上经营主体对一个联合后的企业或集团公司开展经营活动的资产贡献，即经济资源的联合。

Pooling of interests is a method of accounting where the assets, liabilities, and reserves of two combining business entities are summed and then recorded at their historical values. It differs from the purchase price technique, wherein the assets and liabilities of the transferor firm are recorded at their market values. Pooling of interests is often employed in mergers, while the purchase method is used in the case of acquisitions.

在权益结合法中，原所有者权益继续存在，以前会计基础保持不变。参与合并的各企业的资产和负债继续按其原来的账面价值记录，合并后企业的利润包括合并日之前本年度已实现的利润；以前年度累积的留存利润也应予以合并。权益结合法仅适用于以股权相交抽象的合并业务，而且账面上不确认商誉。

以下为相关双语示例，供参考：

The purchase method of accounting is used to account for the acquisition of subsidiaries by the Group. 

本集团采用收购会计法为本集团所收购的附属公司列账。

The accounting treatment of the Company’s interest in Listar before and after the acquisition shall remain unchanged i.e. the Company will consolidate the accounts of Listar by means of “Purchase Method” under HKFRS 3 – Business Combinations and HKAS 27 – Consolidated and Separate Financial Statements.

本公司于Listar权益之会计处理方式在收购完成前后保持不变，即本公司将按照香港财务报告准则第3号－业务合并及香港会计准则第27号－综合及独立财务报表，以「购买法」综合计算Listar账目。