求翻译：相应的引入实例进行论证，分别对分步实现非同一控制控股合并中取得控制前各投资点上的会计处理、达到控制后由权益法变为成本法的各相关抵消分录的处理以及达到控制时的商誉、购买日合并财务报表工作底稿中个别报表进行调整的会计处理、购买日合并财务报表工作底稿中长期股权投资的调整及与投资有关的抵消的会计处理。相应提出了企业在进行非同一控制下企业控股合并应该具备的各项对策以此来引导企业谨慎、正确的处理此类会计问题。是什么意思？

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