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事业单位在会计期末编制汇总报表时应注意以下两个问题。一、汇总会计报表的汇总范围事业单位编制汇总会计报表时,只应将本单位会计报表与所属的事业单位会计报表进行汇总,不得将其附属企业的会计报表纳入汇总报表的汇总范围。另外,在会计年度中某些事业单位的隶属关系可能发生调整,在编制汇总会计报表时,应将本年度内新划进的事业单位会计报表纳入汇总范围,而对本年度划出的单位会计报表不予汇总。
The public institution should pay attention to the following two questions when preparing the summary report at the end of the accounting period. I. Summary of Summary Financial Statements When compiling consolidated financial statements, a public institution shall only compile the accounting statements of its own unit with the accounting statements of the institutions to which it belongs and may not incorporate the accounting statements of its affiliated enterprises into the aggregate scope of the consolidated statements. In addition, in the fiscal year, the affiliation of some PSUs may be adjusted. When preparing the consolidated accounting statements, the newly listed PSUs in the current year should be included in the aggregation scope. For the accounting statements of the units designated in the current year To summarize.