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企业会计准则规定,母公司报告期内处置子公司,不调整合并资产负债表期初数,应当将该子公司期初至处置日产生的收入、费用、利润,现金流量纳入合并利润表及合并现金流量表,本文引用具体案例探讨了报告期内处置子公司,年终编制合并财务报表的具体方法。
According to the Accounting Standard for Business Enterprises, if the parent company disposes its subsidiaries during the reporting period and does not adjust the opening balance of the consolidated balance sheet, the income, expenses, profits and cash flows from the beginning of the subsidiary to the disposal date shall be included in the consolidated income statement and the consolidated cash flow statement This article refers to the specific case to discuss the specific methods for handling subsidiaries during the reporting period and preparing the consolidated financial statements at the year-end.