李晓衡：回复张伟老师 我的意思是会计学学堂能不能在讲一个企业的帐务处理过程，里面加上关于税负的运用，成本的控制

张伟老师：回复李晓衡陈霞老师的课程应该有讲案例的 齐红老师的也有

眼睛大的黄蜂：回复小雯子老师 一揽子交易实现合并，同一控制与非同一控制如何进行会计处理

小雯子老师：回复眼睛大的黄蜂你好！具体可以看看这个内容！ https://wjrsbu.smartapps.cn/zhihu/article?id=88307400&isShared=1&_swebfr=1&_swebFromHost=vivobrowser&bdswankey=vivobrowser%3A%2F%2Fswan%2FoFx3nbdDN6GWF3Vb0Wh7EDBMBxRTTcfe%2Fzhihu%2Farticle%3Fid%3D88307400%26oauthType%3Dsearch%26searchParams%3D%257B%2522failUrl%2522%253A%2522https%253A%252F%252Fzhuanlan.zhihu.com%252Fp%252F88307400%2522%252C%2522logParams%2522%253A%2522pu%253D%2524pu%2526baiduid%253D%2524baiduid%2526tcreq4log%253D1%2526isAtom%253D1%2526cyc%253D1%2526clk_info%253D%257B%255C%2522tplname%255C%2522%253A%255C%2522wenda_abstract%255C%2522%252C%255C%2522srcid%255C%2522%253A%255C%252228420%255C%2522%252C%255C%2522ivkStatus%255C%2522%253A%255C%2522new_ivk_success%255C%2522%252C%255C%2522type%255C%2522%253A%255C%2522xcx%255C%2522%252C%255C%2522naType%255C%2522%253A%255C%2522%255C%2522%252C%255C%2522ivkSource%255C%2522%253A%255C%2522h5_schema%255C%2522%252C%255C%2522jumpType%255C%2522%253A%255C%2522xcx%255C%2522%252C%255C%2522jumpId%255C%2522%253A110%252C%255C%2522xcx_path%255C%2522%253A%255C%2522%2525252Fzhihu%2525252Farticle%2525253Fid%2525253D88307400%255C%2522%252C%255C%2522xcx_id%255C%2522%253A%255C%2522oFx3nbdDN6GWF3Vb0Wh7EDBMBxRTTcfe%255C%2522%252C%255C%2522xcx_from%255C%2522%253A%255C%25221081008700000000%255C%2522%257D%2526lid%253D7410855663335408305%2526l%253D1%2526t%253Diphone%2526ref%253Dwww_iphone%2526from%253D1020761f%2526order%253D1%2526w%253D0_10_%25E4%25B8%2580%25E6%258F%25BD%25E5%25AD%2590%25E4%25BA%25A4%25E6%2598%2593%25E5%25AE%259E%25E7%258E%25B0%25E5%2590%2588%25E5%25B9%25B6%252C%25E5%2590%258C%25E4%25B8%2580%25E6%258E%25A7%25E5%2588%25B6%25E4%25B8%258E%25E9%259D%259E%25E5%2590%258C%25E4%25B8%2580%25E6%258E%25A7%25E5%2588%25B6%25E5%25A6%2582%25E4%25BD%2595%25E8%25BF%259B%25E8%25A1%258C%25E4%25BC%259A%25E8%25AE%25A1%25E5%25A4%2584%25E7%2590%2586%2526tj%253Dwenda_abstract_1_0_10_l%2526src%253Dhttps%2525253A%2525252F%2525252Fzhuanlan.zhihu.com%2525252Fp%2525252F88307400%2522%257D%26useTpl%3D1

默远：回复微微老师 就是构成合营安排的那个是吗

微微老师：回复默远你好，是的，就是这样的呢

平安顺利：回复meizi老师 好的，谢谢老师。

meizi老师：回复平安顺利没事的。希望能帮到你  

平安顺利：回复meizi老师 好的，谢谢老师，想问下如果负责合伙负责人是法人，这个概念如何理解呢

meizi老师：回复平安顺利你好   合伙企业 有合伙人的概念的 。    根据上文的论述，合伙是两个以上的自然人基于出资而形成的经营体 1合伙具有团体性，而区别于单一自然人； 2.合伙以互为出资、共同经营为目的，也有别于家庭，后者以夫妻和亲属关系为纽带，而且也不以经营为目的； 3合伙不具备法人资格，从而又有别于法人。

俊秀的过客：回复何江何老师 这笔钱应该是给被购买方原股东的吧，被购买方应该只是换了一下股东名称而已，钱没有进入被购买企业账户吧？

何江何老师：回复俊秀的过客你好同学，同控合并不一定的，看是什么方式，如果是私下购买是私下购买的，无论是哪种投资投资方都做账，被投资方可能有两种情况，如果他们原意收钱可以增加股份，也可以由原股东转股权