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2006年我国颁布了新企业会计准则体系,有关长期股权投资、企业合并和合并财务报表会计处理的规定发生了较大的变化。其中一项重要变化是要求母公司在个别财务报表中对子公司的长期股权投资采用成本法核算,编制合并财务报表时调整为权益法。但《企业会计准则讲解》同时指出,允许企业直接在对子公司的长期股权投资采用成本法核算的基础上编制合并财务报表。本文介绍如何在成本法下直接编制合并工作底稿的抵销分录,以简化合并财务报表的编制。
In 2006, China promulgated a new system of accounting standards for business enterprises, and major changes have taken place in the regulations on long-term equity investments, business combinations and accounting for consolidated financial statements. One of the major changes is that the parent company requires the cost method to be adopted for long-term equity investments in subsidiaries in individual financial statements and the equity method in the preparation of the consolidated financial statements. However, “Explanatory Notes on Accounting Standards for Business Enterprises” also points out that enterprises are allowed to prepare consolidated financial statements directly on the basis of cost accounting based on long-term equity investments in subsidiaries. This article describes how to directly prepare offsetting entries for a consolidated working paper under cost methodology to simplify the preparation of consolidated financial statements.