一、合并范围的确定根据《企业会计准则第33号——合并财务报表》,凡是母公司控制的子公司和实质上能够实施控制的被投资单位都需要纳入母公司合并财务报表的合并范围。可见,合并财务报表的合并范围应当以控制为基础加以确定。而控制,是指一 I. Scope of Consolidation According to the “Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements”, all the subsidiaries controlled by the parent company and the investees that can control in substance need to be included in the consolidation scope of the consolidated financial statements of the parent company. Therefore, the scope of the consolidated financial statements should be determined on the basis of control. And control, refers to one