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在我国的合并会计报表中看不出合并的股东权益等于母公司股东权益、合并利润等于母公司利润的关系。从这方面来说,我国的合并会计处理并未完全依据现代理论
In our country’s consolidated financial statements, we can not see the relationship between the combined shareholders ’equity equals the shareholders’ equity of the parent company and the combined profit equals the profit of the parent company. In this respect, the accounting treatment in China is not based entirely on the modern theory