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在编制合并会计报表中,对母公司和子公司内部发生的经济业务需要进行抵销处理,但由于需要抵销的业务较多,而对于合并盈余公积的抵销业务,无论是在理论上还是在实际的操作中仍有其独特之处。因此,本文拟就此内容及其会计处理等问题作一些粗浅探讨。一、合并盈余公积抵销业务的处理步骤和依据在编制合并会计报表中,对合并盈余公积抵销业务的处理与其它的合并抵销业务处理是分两个步骤进
In the preparation of the consolidated financial statements, the business needs of the parent company and subsidiaries within the elimination of the need for economic transactions, but due to the need to offset more business, and the elimination of the combined surplus reserve business, whether in theory or In the actual operation of its unique features. Therefore, this article intends to make some superficial discussions on this content and its accounting treatment and other issues. I. Processing Steps and Basis for Elimination of Business by Surplus Surplus Reserve In the preparation of the consolidated financial statements, the business of offsetting the business of surplus surplus reserve is treated in two steps in combination with other business operations of offsetting offsets