论文部分内容阅读
本文结合大中型远洋运输企业合并会计报表业务实例,分析介绍了三种编制合并所有者权益变动表的简易方法,供同行业财会人员参考。
In this paper, combined with large and medium-sized ocean shipping enterprises consolidated financial statements of business examples, analysis and introduction of three kinds of preparation of consolidated owners’ equity changes in a simple method for the same industry accounting personnel for reference.