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2006年,财政部发布了新的《企业会计准則》,包括基本准则、具体准则以及《企业会计准则——应用指南》,其中《企业会计准則第33号——合并财务报表》(以下简称《合并报表准则》)及其指南规范了合并财务报表的编制和列报。在实际工作中,要正确编报合并报表,不仅要深刻领会《合并报表准则》及其指南,而且必须全面掌握其他相关具体会计准則及指南对编制合并报表的规定与要求。下面,谈谈新
In 2006, the Ministry of Finance released a new “Accounting Standards for Business Enterprises,” including basic guidelines, specific guidelines and the “Accounting Standards for Business Enterprises - Application Guidelines”, of which Accounting Standards for Business Enterprises No. 33 - Consolidated Financial Statements (hereinafter referred to as “ Consolidated Statements ”) and its guidance regulate the preparation and presentation of the consolidated financial statements. In practice, to correctly prepare the consolidated financial statements, we must not only profoundly understand the “Consolidated Financial Statements” and its guidelines, but also fully grasp the relevant provisions of other relevant accounting standards and guidelines for the preparation of consolidated financial statements. Next, talk about the new