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合并价差是我国在规范合并会计报表实务时,为了简化合并会计报表的编制而形成的一个特殊项目。然而,在会计实务中,由于“合并价差”科目的涵义不太明确,而且不予摊销,因此,很多会计人员不管什么原因,只要长期投资与所拥有的子公司所有者权益或者应付债券不一致,就将其差额列入合并价差,使合并价差包含的内容更加复杂化,从而影响了合并会计报表的可理解性和所提供会计信息的有用性。本文将通过对合并价差所包含的内容进行分析,并对其不足之处的改进作些探讨。
Merger spreads is a special item formed by China in the process of standardizing consolidated accounting statements in order to simplify the preparation of consolidated financial statements. However, in the accounting practice, because the meaning of “Consolidation Spread ” subjects is not very clear and not be amortized, so many accounting personnel for whatever reason, as long as the long-term investment and ownership of the subsidiary owned or payable If the bonds are inconsistent, the difference will be included in the consolidated spread, further complicating the content included in the consolidated spread, thus affecting the comprehensibility of the consolidated financial statements and the usefulness of the accounting information provided. This article will analyze the contents of the merger spread, and discuss the improvement of its deficiencies.