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企业会计准则对合并报表的编制和列报进行了详细的规范,并要求合并范围内母子公司应当统一会计政策、会计期间。本文着重从会计政策、会计估计等多角度剖析企业坏账准备中哪些属于需要在合并范围统一调整事项,及调整对个别报表和合并报表的影响。
The Accounting Standards for Business Enterprises detailed the preparation and presentation of the consolidated statements and required the parent and subsidiary companies in the consolidation scope to unify the accounting policies and accounting periods. This article focuses on accounting policies, accounting estimates and other multi-angle analysis of corporate bad debt provisions which belong to the need to unify the scope of consolidation adjustments, and adjust the impact of individual statements and consolidated statements.