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我国《企业会计准则》第六十三条规定:“企业对外投资如占被投资企业资本总额半数以上,或者实质上拥有被投资企业控制权的,应当合并报表”。本文拟就控股公司编制合并会计报表的几个问题,谈点看法。(一)企业控股合并的含义所谓企业控股合并,是指一个企业购买了另一个或另几个企业达到控股百分比股份的合并形式。例如,甲公司分别购买乙、丙两个公司股份的55%和
According to Article 63 of the Accounting Standards for Business Enterprises of China, “Where an enterprise’s outward investment accounts for more than half of the total capital of an investee enterprise or substantially owns the control over the investee enterprise, it shall consolidate the statement.” This article intends to control the preparation of consolidated financial statements several issues, talk about the point. (A) the meaning of the business holding merger The so-called business holding merger, refers to a business to buy another one or several other companies to achieve a percentage of the holding shares of the combined form. For example, Company A buys 55% of the shares of both companies B and C, respectively