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在全球金融危机以及原油原材料售价不断上涨的经济环境下,不少企业(集团)经营中不断加大优势资源的合作,财务结算的整合在企业与企业间更加密切和频繁。企业之间在全面整合业务的同时,在财务核算方面也自然而然发生了关联。因而,企业合并会计报表的编制就随之产生,用会计准则指导企业在财务核算及财务报表活动中进行科学规范操作也成为当务之急。本文作者在理解财政部会计准则及结合实践工作的一些好的方法的基础上,提出了几个母子公司财务报表合并的办法。
In the global financial crisis and rising raw material prices of crude oil, many enterprises (groups) continue to increase their cooperation in resources management. The integration of financial settlement is more frequent and frequent among enterprises and enterprises. While fully integrating the businesses among the enterprises, it is also naturally associated with the financial accounting. Therefore, the compilation of consolidated financial statements will be followed, using accounting standards to guide enterprises in financial accounting and financial reporting activities in the normative operation has become a top priority. Based on the understanding of MOF’s accounting standards and some good methods of combining practical work, the author proposes several ways for merging parent-subsidiary companies’ financial statements.