论文部分内容阅读
目前,我国合并财务报表采取的是以实体理论为主,母公司理论为辅的理论基础进行编制。这就要求我们在编制合并财务报表时对母子公司间的内部交易及其由此产生的未实现损益进行全部抵消。按照实体理论编制的合并财务报表可以避免母公司利用控制关系人的身份人为地操纵损益表,避免粉饰财务报表现象的发生,使财务报表所反映的信息更加客观真实。一般编制大型集团的合并报表工作量大且难以把握,本文主要讨论两种模式下存货价值中包含的未实现内部销售损益的计算问题。
At present, China’s consolidated financial statements to take is based on the substantive theory, supplemented by the parent company’s theoretical basis for the preparation. This requires us to fully offset the internal transactions between the parent company and its resulting unrealized gains and losses in the preparation of the consolidated financial statements. The consolidated financial statements prepared in accordance with the substantive theory can prevent the parent company from manipulating the profit and loss statement artificially by using the identity of the person who controls the relationship and avoid the occurrence of the whitewashing financial statements and make the information reflected in the financial statements more objective and truthful. Generally speaking, the preparation of consolidated statements of large groups is heavy and difficult to grasp. This article mainly discusses the calculation of the unrealized gains and losses on internal sales contained in the inventory value under the two models.