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新企业会计准则实施后,由于很多经济事项在合并财务报表和母公司财务报表中的会计处理不同,直接导致合并财务报表和母公司财务报表的差异越来越大。研究这些差异,不仅可以优化企业会计核算,还可以指导企业如何编制合并财务报表。本文以资本公积为出发点,对合并财务报表层面资本公积的若干问题进行初步探讨。
Since the implementation of new Accounting Standards for Business Enterprises, the accounting treatment of many economic events in the consolidated financial statements and the parent company’s financial statements is different, resulting in a bigger and bigger difference between the consolidated financial statements and the parent company’s financial statements. Studying these differences can not only optimize corporate accounting, but also guide companies in how to prepare consolidated financial statements. Based on the capital reserve, this paper makes a preliminary study on some issues about the capital reserve in the consolidated financial statements.