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合并资产负债表是以母公司和纳入合并范围的子公司的个别资产负债表为基础,通过抵销内部交易对个别资产负债表的影响而编制的。由于个别会计报表是以单个企业作为一会计主体进行会计核算的结果,分别从母公司或子公司会计主体的角度核算其经济业务。这样对于企业集团内部发生的经济业务,发生内部经济业务的双方成员企业都对其进行了核算,并在其个别会计报表中予以反映。在这种情况下,资产、负债和所有者权益类项目的加总数额中,必然包含有重复
Consolidated balance sheets are prepared on the basis of the individual balance sheets of the parent company and the subsidiaries included in the consolidation by offsetting the effect of the internal transaction on the individual balance sheet. As individual accounting statements are the result of accounting of a single enterprise as an accounting entity, their economic businesses are accounted for separately from the accounting entity of the parent company or subsidiary. In this way, for the economic business occurring within the enterprise group, both the member enterprises in the internal economic business account for them and reflect them in the individual accounting statements. In this case, the sum of the assets, liabilities and owners’ equity items must contain duplicates