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一、合并财务状况变动表编制概述合并财务状况变动表是综合反映母公司及其子公司组成的企业集团一定期间财务状况变动,即流动资金(或营运资金)增减变动情况的会计报表。合并财务状况变动表的编制,从理论上说有两种方法。第一种方法与合并资产负债表、合并损益表及合并利润分配表的编制方法相同,即以母公司和纳入合并范围的子公司的个别财务状况变动表为基础,抵销内部交易对个别财务状况变动表的影响,合并个别财务状况变动表各项目的数
I. Consolidated Statement of Financial Position Reconciliation The consolidated statement of financial position is an accounting statement that comprehensively reflects changes in the financial position of a group of the parent company and its subsidiaries for a certain period of time, that is, changes in liquidity (or working capital). The preparation of the consolidated statement of financial position, in theory, there are two ways. The first method is the same as that of the consolidated balance sheet, consolidated statement of profit or loss and consolidated profit distribution, which is based on the statement of individual financial position of the parent company and subsidiaries included in the consolidation scope, The effect of changes in condition, the number of items in the consolidated statement of changes in financial position