论文部分内容阅读
合并抵销分录主要有分段抵销法与分期抵销法,但长期股权投资在合并底稿中的权益法调整及其随后冲销的重复,导致了较为简单的直接编制法的产生。本文通过原理介绍与直观示例解析了直编法之优势。
The merger offsetting entries mainly include the sub-set offsetting method and the installment offsetting method. However, the adjustment of the equity method of the long-term equity investment in the combined draft and the subsequent reversal of the write-off result in the simpler direct compilation method. In this paper, through the introduction of the principle and intuitive examples of direct coding method of the advantages.