自2007年新准则实行以来,有些会计处理对无论是在岗的会计人员还是正在学习会计的人来说都是难题,尤其是有关合并财务报表的会计处理更是让人头疼。本文结合实例就编制合并报表前对个别报表的调整以及同一控制下企业合并当期合并报表的编制问题作说明,并通过表格的形式总结出这种合并 Since the introduction of the new standard in 2007, some accounting treatments have been a dilemma for both accounting staff who are on the job and those who are learning accounting. In particular, accounting for the consolidated financial statements is even more troubling. This paper illustrates the adjustment of individual statements prior to the preparation of the consolidated statements and the compilation of the consolidated statements of the enterprises under the same control in the light of the examples, and summarizes the mergence through the form