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企业会计准则第×号──合并会计报表（征求意见稿）引言１．本准则涉及企业集团合并会计报表的编制。定义２．本准则使用的下列术语的定义为：（１）合并会计报表，指由母公司比照单个企业的做法编制的，综合反映企业集团整体经营成果、财务状况及其变动情况的会计报表。...
Accounting Standard for Business Enterprise No. × - Consolidated Accounting Statements (Exposure Draft) Introduction 1. This standard covers the preparation of the consolidated financial statements of enterprise groups. Definition 2. The following terms used in this standard are defined as: (1) Consolidated financial statements refer to the financial statements compiled by the parent company in the light of the practices of a single company, which comprehensively reflect the overall operating results, financial status and changes of the enterprise group. ...