Under the new accounting standard, two merging companies decide whether their merger is a takeover or on an equal footing, based on such elements as the ratio of voting power.

Under the new accounting standard, two merging companies decide whether their merger is a takeover or on an equal footing, based on such elements as the ratio of voting power.

A.在新会计准则下，两个合并公司根据表决权比例等因素，决定其合并是收购还是平等进行。

B.按照新的会计标准，两家正在合并的公司是以诸如表决权比率等要素来决定它们的合并到底是吞并还是同级合并。

C.按照新的会计标准，两个合并公司按表决权比例决定其合并是收购还是平等进行。

D.在新的会计标准下，两家合并公司无论决定是用接管或对等立场方式进行合并，都要以投票权比率为基础。

正确答案是B