合并报表,consolidated financial statements
1)consolidated financial statements合并报表
1.The preparation of theconsolidated financial statements, which is one of the four difficult issues in the financial accounting field, has aroused general concern of the world.合并报表问题是当前财务会计的四大难题之一,受到世界范围内的广泛关注。
英文短句/例句
1.entity concept in consolidated statements合并报表中的个体概念
2.The Analyais of the Method of Proessing in Combined Statement;合并报表中合并价差处理方法的探讨
3.Talking about the Treatment of Some Practical Problems of the Consolidated Financial Statements;浅谈合并报表中几个实务问题的处理
4.Characteristics Comparison and Option of Making Combined Financial Statement;合并报表编制理论的特点、比较与选用
5.A Study on the Consolidated Statements under Complex Share-holding Structures复杂股权结构下的合并报表问题研究
6.The Usefulness of the Consolidated Statements and the Parent Company Statements:Theoretical Analysis and Empirical Test;合并报表与母公司报表的有用性:理论分析与经验检验
7.group financial statement分组合并的财务报表
8.The Comparison Studies on Consolidated Financial Statement and Other Financial Statement;合并会计报表与其他会计报表的比较研究
9.The Consideration of the Merge Scope and Methodfor Consolidated Statements;对合并会计报表合并范围和方法的思考
10.Price Difference in Financial Report Form Combination In Enterprise Groups;论企业集团合并财务报表中合并价差问题
11.Consolidated Financial Statements IAS 3合并财务报表国际会计标准
12.Study on Information Quality Characteristics of Our Country s Combined Accounting Statements;我国合并会计报表信息质量特征研究
13.The Practical Research of Consolidated Financial Statements for Electric Power Group;电力集团公司合并会计报表编制研究
14.Research of Accounting Standard on High-quality Consolidated Financial Statements;高质量的合并财务报表会计准则研究
15.The Comparison and Selection of Three Unified Finance Report Forms Theory;三种合并财务报表理论的比较与选择
16.Analizing and Dealing with Elimination Entries of Combined Statements;合并会计报表抵销分录的分析与处理
17.Drawing up and Understanding the Compensated Sale Account in the Combined Accounting Form;合并会计报表抵销分录的编制与理解
18.The Reality and Reforming Direction of Consolidated Accounting Statement in China;我国合并会计报表的现状及改革方向
相关短句/例句
consolidated statement合并报表
1.In this paper, we probe into the different inference of the complete equity method and the complex equity method on the consolidate statement, and propose some advices on the equity method andconsolidated statement in China.本文在分析完全权益法与不完全权益法的基础上,探讨了完全权益法与不完全权益法对合并报表编制的影响,并对我国的权益法及合并报表编制方法进行探讨。
2.The paper analyses the deficiency from the theorize basis of theconsolidated statement, the consolidated scope, the making processing procedure, the using efficiency and using gains.提出了将“实质重于形式”原则应用于合并报表编制过程中 ;改不完全权益法为完全权益法 ;以母公司理论为主要依据辅之以实体理论和所有权理论的某些作法对母、子公司业务进行全部抵销等观
3)combined statement合并报表
1.Through the analysis of the cause of variance and the method of process incombined statement, points out the limitation in our Interim Provisions and presents the methods complying with conventions of contemporary accounting.通过对合并会计报表中合并价差产生的原因及实质的分析，指出我国《合并报表暂行规定》中对合并价差处理的不恰当之处，提出符合国际惯例的解决方法。
2.Preparation ofcombined statement has been the more controversial issues of financial accounting theory,the basic methods and theories are also constantly in the debate and exploration.笔者也从合并报表编制的三大基础理论出发,分析了新的会计准则关于财务报表合并理论的相关规定,并在对母公司理论和实体理论的比较中提出了新的母公司理论和实体理论,以求更加合理地确定合并报表的编制基础。
4)Merged Report Forms合并报表
1.Probing into Unattained Internal Sales Profits Offsets toExisting Goods inMerged Report Forms;合并报表存货中未实现内部销售利润抵销的探讨
2.The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms.上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
5)Consolidation of accounting report报表合并
6)consolidated financial statements合并会计报表
1.Practical Analysis on Consolidated Financial Statements of Universities in China;我国高校合并会计报表实务分析
2.However,further research is still needed due to the construction of Chinese theory and method system ofconsolidated financial statements which is both based on the reality of China and similar to international accounting rules.合并会计报表是当今公认的会计难题之一,在理论界和实务界已有广泛探讨,并取得了很多研究成果。
3.New accounting rules compress the space of window dressing ofconsolidated financial statements,but still exists under the circumstance of immature China capital market.新会计准则虽然压缩了对合并会计报表进行粉饰的空间,但是在我国资本市场还不成熟的条件下,仍然存在着很大的会计报表粉饰空间。
延伸阅读
被控股公司部分股份的合并报表被控股公司部分股份的合并报表【被控股公司部分股份的合并报表】当控股公司只拥有被控股公司部分股份，而被控股公司的其余股份属于外界其他股东时，由于其他股东所拥有的股份只占被控股公司全部股份的少数，因此称为少数股权。在这种情况下，仍需编制合并报表，并在报表上反映少数股权的权益。控股公司的购受成本高于或低于被控股公司的帐面价值时，其差额应在合并报表上作为一个项目单独列示，少数股权则不受其影响。如上例，若P公司收买S公司的股份不足100%，只收买80%的股份，则S公司仍有一部分其他小股东。存在少数股权时编制合并报表的方法与上述步骤基本相同，仅存在两点区别。(l)在作调整、清除两笔分录时，应按收买比例计算。此例中可在原有数字基础上乘以80%，若P公司以现金1(X) 80美元和公司债券12(XX)美元收买S公司的so%股权，则收买日作会计分录如下:①借:长期投资一对S公司投资(27以x〕x 0.8)$22080贷:现金$10050应付债券$12(XX)作调整分录调整S公司资产升值及商誉如下:②借:存货(S公司)(21印x 0.8)$1728 固定资产(S公司)(24(刃x 0.8)非1920 商誉(S公司)(26如x 0.8)$2112贷:长期投资一对s公司投资(7200x 0.8)$576()作消除分录如下:③借:实收资本(S公司)$18(XX) 留存收益(S公司)24(刃贷:长期投资一对S公司投资(20耗旧x0 .8)$16320少数股权(2仓耗旧x 0.2)$如80被消除的子公司所有者权益中80%属于P公司对S公司的投资，20%属于少数股东。(2)合并报表中包括少数股东，它一般列于资产负债表的负债与所有者权益之间。为保护公司小股东的利益，少数股权应单独列出，以反映少数小股东对S公司净资产的权益。其他工作，如按照会计分录人帐、编制合并资产负债表等与收买100%股份相同，不再赘述。
