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在经济飞速发展和市场竞争日益加剧的市场经济条件下,各个企业不断进行分化、重组、合并,形成以产权关系为纽带的企业集团。能否真实地记录和反应企业合并过程及结果已成为财务会计的一大热点问题,合并会计报表作为反映企业集团综合业绩的财务报表越来越受到人们的重视。本文简要的说明合并会计报表的程序、方法,对编制合并会计报表过程中所存在的一些共性的问题进行粗浅的探讨,并对这些问题的解决提出了相关建议。
Under the condition of a market economy with rapid economic development and increasingly fierce market competition, all enterprises continuously differentiated, reorganized and merged to form a group of enterprises with property rights as their link. Whether it can truly record and reflect the process and result of the business combination has become a hot issue in financial accounting. As the financial statement that reflects the comprehensive performance of the enterprise group, the consolidated financial statements have drawn more and more attention. This article briefly describes the procedures and methods for the consolidation of financial statements, discusses some of the common problems in the process of preparing consolidated financial statements, and puts forward some suggestions on how to solve these problems.