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合并会计报表中盈余公积的会计处理根据我国公司法的规定,盈余公积由企业按照当期实现的税后利润计提;对于母公司与子公司所构成的企业集团,则是母公司与子公司分别计提的盈余公积。子公司当期净利润在母公司和子公司都分别作为计提盈余公积金的基数计提两次盈余公积。合并会计
Accounting treatment of surplus reserve in the consolidated financial statements According to the provisions of the Company Law of our country, the surplus reserve is accrued by the enterprise according to the profit after tax realized in the current period; for the enterprise group formed by the parent company and the subsidiary, Surplus reserve separately provided by the company. The net profit of the subsidiary in the current period shall be accrued twice as the base of the accrued surplus reserve in the parent company and the subsidiary respectively. Consolidated accounting