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问:年度汇总会计报表汇编范围是否包括控股公司的户数及有关数据? 答:国有工业企业年度汇总会计报表是汇总反映隶属于工业主管部门的国有工业生产企业的户数及有关指标的报表。如果控股公司是国有工业企业,无论其有没有直接的购、产、销经营活动,只要保留资产的所有权,或者同时还管理某些非生产部门,进行有关会计核算的,控股公司的户数及有关数据就应该包括在“汇编企业户数”项目内。按照会计制度规定,企业对外投资如占被投资企业资本总额半数以上,或者实质上拥有控制权的,应当编制合并会计报表。但对于汇总会计报表而言,为了避免重复,报表中的有关指标只反映控股公司本身的数据,而不反映合并会计报表的数据。
Q: Does the compilation of annual summary accounting statements include the number of households holding the holding company and the relevant data? A: The annual summary accounting statements of state-owned industrial enterprises are reports that summarize the number of households and related indicators of state-owned industrial enterprises affiliated to industrial authorities. If the holding company is a state-owned industrial enterprise, regardless of whether it has direct purchase, production or sales business activities, as long as it retains the ownership of the assets or at the same time manages some non-production sectors and conducts accounting transactions, the number of holding companies and The data should be included in the “compilation company ” project. In accordance with the provisions of the accounting system, an enterprise’s foreign investment, which accounts for more than half of the total capital of the investee enterprise, or has substantially the right of control, shall prepare the consolidated financial statements. However, for summary accounting statements, in order to avoid duplication, the relevant indicators in the statements only reflect the holding company’s own data, and do not reflect the data in the consolidated financial statements.