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在当前的财务会计中,合并会计报表问题是其中最为复杂,同时也是企业所遇到的几大难题之一,尤其是随着世界经济全球化的发展,使得企业兼并的趋势越来越明显,这就使得合并会计报表的问题再次引起关注,并得到企业的重视。而作为合并会计报表,其会计主体是通过集团公司以及子公司所构成的整体,而这种合并会计报表的前提条件是根据集团总公司和子公司的独立会计报表为准,然后通过集团公司编制的会计报表来反应整个大企业的经营效益、财务状况以及资金先进的流量状况。
In the current financial accounting, the problem of consolidated financial statements is one of the most complex and also one of the major problems encountered by enterprises. Especially with the development of the world economic globalization, the trend of mergers and acquisitions is becoming more and more obvious. This makes the issue of consolidated financial statements once again cause for concern, and get the attention of enterprises. As the consolidated financial statements, the accounting entity is formed by the group of companies and subsidiaries as a whole, and the consolidated financial statements of the precondition is based on the group of independent directors and subsidiaries of the accounting statements shall prevail, and then prepared by the group of companies Accounting statements to reflect the operating efficiency of large enterprises, financial status and capital flow of advanced state.