合并会计报表是指以母公司和子公司组成的企业集团为会计主体,以母公司和子公司个别会计报表为基础而编制的综合反映企业集团财务状况和经营成果的会计报表。哪些公司可纳入企业集团,控制是确定的关键。一般公认的定义是一个公司拥有另一个公司50%以上股权视为取得控制权,可将 Consolidated accounting statements refer to the accounting statements that comprehensively reflect the financial status and operating results of an enterprise group based on the group of enterprises formed by the parent company and its subsidiaries as the accounting entity and based on the individual accounting statements of the parent company and its subsidiaries. Which companies can be incorporated into the business group, control is the key to determining. A generally accepted definition is that a company that owns more than 50% of the equity of another company is deemed to have control over