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合并财务报表调整与抵销分录的编制向来是会计的热点和重难点,其讲解多以例题的形式,不同的例题分录中的金额不同,因而金额的计算过程不利于快速查找、方便记忆和准确运用。并且,股权投资和内部交易的调整与抵销分录大多分别讲解,不利于学习抵销内部交易对调整净利润的影响。因此,文章综合股权投资和内部交易,特以文字模型详细讲解调整与抵销分录每一笔金额的计算方法,以期为广大会计学习者提供帮助。
The preparation of the adjustment and offsetting of the consolidated financial statements has always been a hot and difficult accounting point of accounting. Most of the explanations are in the form of examples, and the amounts in different example entries are different. Therefore, the calculation of the amount is not conducive to quick search and easy memory And accurate use. Moreover, the adjustment and offsetting of equity investment and internal transactions are mostly explained separately, which is not conducive to learning the effect of offsetting internal transactions on the adjustment of net profit. Therefore, the article synthesizes the equity investment and the internal transaction, specially explains the calculation method of every sum of the adjustment and offsetting entries in the text model in detail, in order to provide help for the majority of accounting learners.