控股企业合并会计报表方法再探陈德荣，葛希群，费名琦我们曾在《控股企业合并会计报表方法初探》一文（见本刊１９９４年第８期）中，阐明了控股企业合并资产负债表和损益表的一些基本操作方法。现再对合并过程中可能遇到的另一些情况及合并财务状况变动表再作一些探索。... Reconsideration of the methods of controlling enterprises in consolidating financial statements Chen Derong, Ge Xiqun, Fei Mingqi In the article “A Preliminary Study on the Methods of Controlling the Consolidation of Financial Statements by Enterprises” (No. 8 of 1994), it is clarified that the controlling enterprises shall consolidate their balance sheets and profit and loss Table some of the basic methods of operation. And then some other situations that may be encountered in the process of consolidation and the consolidated statement of financial position will be further explored. ...