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我国经济事业的发展离不开公司、企业和集团的不断成长,他们创造了大量的最直接的财富。所谓的最直接的财富表现在这些企业的财务报表上,财务报表展现了企业的各种资产形势,可以体现企业的盈利与亏损和股东们的利益。当今企业经济的发展不单纯依靠母公司自身事业的发展,还包括了子公司所创造的财富,在进行资产的调配和清算时期,就需要运用不同的方法将母公司以及子公司的财务报表进行合并,以便了解公司的所有资产。
The economic development of our country can not be separated from the continuous growth of companies, enterprises and groups, and they have created a great deal of the most direct wealth. The so-called most direct wealth is reflected in the financial statements of these enterprises, the financial statements show a variety of corporate assets situation, which can reflect the corporate profits and losses and the interests of shareholders. The current economic development of enterprises not only depends on the development of their own businesses but also the wealth created by their subsidiaries. During the period of asset allocation and liquidation, different methods are needed to make the financial statements of the parent company and its subsidiaries Merge to understand all the company’s assets.