【摘 要】
：
在当前企业并购的浪潮一浪高过一浪的形势下,为了正确地反映企业集团的财务状况和经营成果,编制出科学合理的合并报表再次受到广泛的关注。企业集团只有通过编制规范、合理的
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在当前企业并购的浪潮一浪高过一浪的形势下,为了正确地反映企业集团的财务状况和经营成果,编制出科学合理的合并报表再次受到广泛的关注。企业集团只有通过编制规范、合理的合并报表,才能为企业股东、管理层、债权人等报表使用者提供有用的会计信息,帮助他们准确地分析和决策。然而,由
In the current wave of mergers and acquisitions wave after wave, in order to correctly reflect the financial status of enterprise groups and operating results, the preparation of a scientific and rational consolidated statements once again received widespread attention. Only through compiling standardized and reasonable consolidated statements, enterprise groups can provide useful accounting information for corporate shareholders, management, creditors and other report users so as to help them accurately analyze and make decisions. However, by
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