合并会计报表又称合并财务报表 ,它是以母公司和子公司组成的企业集团为一会计主体 ,以母公司和子公司单独编制的个别会计报表为基础 ,由母公司编制的综合反映由母公司与子公司组成的企业集团经营成果、财务状况及其变动情况的会计报表。一、中西合并报表的差异１ 对集团概念的 Consolidated financial statements, also known as the consolidated financial statements, which is based on the parent company and subsidiaries of an enterprise group as an accounting entity, based on individual accounting statements prepared by the parent company and subsidiaries, the consolidated prepared by the parent company by the parent company and Accounting statements of the operating results, financial status and changes of the business groups formed by the subsidiaries. First, the differences between Chinese and Western consolidated statements 1 of the concept of the group