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成本法和权益法是编合并财务报表的两种基本方法,这两种方法具有共通性,但是也存在较大差异。在合并财务报表时,采用不同的方法会直接影响到财务报告的结果。在会计实务中成本法和权益法被普遍使用,但是使用者对这两种方法的差异和选择并不明确。针对这一问题,本文着重探讨成本法以及权益法在合并财务报表时的异同,将二者进行系统比较之后,找到其对合并财务报表的影响与不足,并为成本法和权益法在会计实务中的应用提供指导和借鉴。
The cost method and the equity method are the two basic methods of compiling financial statements. The two methods have commonality, but there are also big differences. In the consolidation of financial statements, the use of different methods will directly affect the financial reporting results. The cost method and the equity method are widely used in accounting practice, but the users’ differences and choices about these two methods are not clear. In response to this problem, this article focuses on the similarities and differences between the cost method and the equity method in the consolidated financial statements. After comparing the two systematically, it finds out its influence and deficiency on the consolidated financial statements. In addition, In the application of guidance and reference.