控股企业合并会计报表方法初探

• 作 者: 陈德荣 葛希群 费名琦
• 出 处: 上海会计
• 发表日期: 1994年08期
• 关键词: 合并会计报表 企业合并 控股合并 吸收合并 少数股权 未分配利润 盈余公积 损益表 合并报表 营业成本

控股企业合并会计报表方法初探陈德荣，葛希群，费名琦随着社会主义市场经济的日益发展，企业联合体将愈加普遍、广泛。从国际国内来看，企业合并一般不外乎三种形式：即（１）吸收合并，（２）创立合并，（３）控股合并。前两种形式，由于各主体企业合并后成为一个单一的...

A Preliminary Study on the Method of Holding Enterprises in Consolidating Accounting Statements Chen Derong, Ge Xiqun, Fei Mingqi With the development of socialist market economy, the enterprise consortium will become more and more widespread. From a domestic and international point of view, business mergers generally no more than three forms: (1) mergers and acquisitions, (2) the creation of a merger, (3) merger control. The first two forms, due to the merger of the main business into a single ...