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合并报表的编制是会计学领域中一大难点,母子公司内部投资的抵消是其核心。本文结合财政部于2014年2月17日印发的《企业会计准则第33号——合并财务报表》修订版(财会[2014]10号),简要介绍了合并报表的概念、合并理论及变化、合并范围、合并报表的编制基础与原则及合并底稿的编制,并着重从实务的角度,详细列示了投资抵消分录的编制方法,并总结出项目抵消数字之间的逻辑关系,为合并报表的编制和报表审核工作提供参考。
The preparation of consolidated statements is a major area of accounting in the field of accounting, parent-subsidiary offset internal investment is the core. Based on the revised Accounting Standard for Business Enterprises No. 33 - Consolidated Financial Statements (Cai Kuai [2014] No. 10) issued by the Ministry of Finance on February 17, 2014, this paper briefly introduces the concepts, the theory and the changes of the consolidated financial statements, The scope and scope of the consolidation, the basis and principles for the preparation of the consolidated statements and the preparation of the consolidated draft papers. In particular, the preparation method of the investment offsetting entries is set out in detail from the practical point of view, and the logical relationship between the offsetting numbers of the projects is summarized. The preparation and report of audit work to provide reference.