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一、汇编报表的由来汇编报表,即汇编财务报表的简称,是指由总店编制的,将总店与分店联成一体,消除其内部交易和往来的经济事项,以反映整个企业主体经营成果、财务状况及其变动情况的报表。它又称合编报表、联合报表,是采取总分店经营管理方式的企业所特有的一种报表。总分店经营是企业实行分权管理的有效途径。总店指企业的总部,分店指企业的分部或分支机构。分店在不同的行业有不同的称谓或形式:在商品流通行业,称作分店、门市部或连锁店;在制造业称作分厂;在银
1. The origin of the compilation report The compilation report, the abbreviation for the compilation of financial statements, refers to the compilation of the head office and the integration of the head office and the branch, eliminating the internal transactions and the economic transactions between them to reflect the operating results of the entire enterprise. , financial statements and their changes. It is also called a combined report and a joint report. It is a kind of report that is unique to an enterprise that adopts the overall branch store operation and management method. Total branch operation is an effective way for enterprises to implement decentralized management. The head office refers to the headquarters of the company, and the branch refers to the branch or branch of the company. Branches in different industries have different titles or forms: in the commodity circulation industry, known as branches, retail outlets or chain stores; in the manufacturing industry as branches; in silver