合并会计报表专题讲座（一）财政部会计司李玉环（一）合并会计报表的产生与发展合并会计报表又称合并财务报表。它是以母公司与子公司为一会计主体，以其单独编制的个别会计报表为基础而编制的综合反映企业集团的财务状况和经营成果的会计报表。合并会计报表最早出现于美... Consolidated Financial Statements Lecture (1) Accounting Department of the Ministry of Finance Li Yuhuan (A) the emergence and development of consolidated financial statements Consolidated financial statements, also known as the consolidated financial statements. It is an accounting statement comprehensively reflecting the financial status and operating results of an enterprise group based on the separate accounting statements prepared by the parent company and its subsidiaries as an accounting entity. Merged accounting statements first appeared in the United States ...