合并会计报表是中级会计职称和注册会计师考试的重要内容 ,历年考试的分值达到 10分以上 ,多出现综合分析题。合并会计报表的内容在应试教材中分为两章 ,前一章为资产负债表和损益表的合并抵消分录 ,后一章为跨年度的合并抵消分录 ,内容安排上杂乱、重复 ,不便于考生复习 ,本人 Consolidated accounting statements is an important part of mid-level accounting titles and certified public accountants examinations, scores over the years reached 10 points or more, more comprehensive analysis of the problem. The contents of the consolidated financial statements in the textbook is divided into two chapters, the previous chapter for the balance sheet and income statement of the consolidated offsetting entries, the latter chapter for the inter-year merger offset entries, content arrangement on the clutter, duplication, inconvenience Candidates review, I