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公司上层领导通常会通过会计报表去进一步的深入了解其所有公司的资金运行情况及财务情况,因为报表所具有的真实性是会计部门执行的关键,所以对于经营者的信息获取至关重要。而新时代对企业发展有了新的要求,关于合并会计报表这一问题还有着许多要疏漏和不足要修改和完善,这就需要我们结合实际去不断研究与探讨。
The top leaders in the company usually use the accounting statements to further understand the capital operation and financial status of all the companies. Because the truth of the statements is the key to the accounting department’s implementation, it is very important for the operators to obtain information. The new era of business development has new requirements, on the issue of consolidated accounting statements there are many omissions and deficiencies to be modified and improved, which requires us to continue to study and explore the reality.