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在企业合并报表的编制中,需要填列“少数股东权益”及“少数股东损益”这两个项目,但是实务中少数股东权益金额变化的数据很难从工作底稿中获得,因此合并权益变动表中“少数股东权益”的填列成为了一个工作的难点。本文通过实务中常见的引起少数股东权益变动的七种业务因素展开分析,提供了一个分析少数股东权益金额变化及填列的可行思路。
In the preparation of the consolidated financial statements, two items of “Minority Shareholders’ Equity” and “Minority Shareholders’ Loss and Profit” need to be listed. However, in practice, the data on the changes of the amount of minority shareholders’ equity is hard to obtain from the working papers. Therefore, Consolidation of changes in equity table “minority interests ” fill has become a work difficult. This article analyzes seven kinds of business factors that cause the change of minority shareholders ’equity common in practice, and provides a feasible way of analyzing the change of the amount of minority shareholders’ equity and filling in.