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一、合并会计报表理论综述(一)合并会计报表合并会计报表也称合并财务报表,它是以企业集团内纳入合并范围的各成员企业作为一个会计主体,在其所编报的个别会计报表基础上,由集团中的母公司运用一整套合并程序和方法所编制的.综合反映企业集团经营成果、财务状况及其资金变动的会计报表.
I. Summary of Consolidated Accounting Statements (I) Consolidated Accounting Statements Consolidated financial statements, also known as the consolidated financial statements, are financial statements of each member company incorporated in the scope of the enterprise group as an accounting entity. Based on the individual accounting statements , Which is prepared by the parent company in the group using a set of merger procedures and methods, and comprehensively reflects the accounting statements of the operating results, financial status and changes in capital of the enterprise group.