The conception of consolidated accounting statement and three kinds of consolidate theory.
掌握合并会计报表的概念，三种合并理论。
Consolidated accounting statement is one of the difficult problems in financial accounting field.
合并会计报表问题是当前财务会计的难题之一。
No matter in IAS27 or in temporary standards of consolidated accounting statement issued by our country, scope is the most important part in the standards, and be put premier.
不论是国际会计准则IAS27还是我国的合并会计报表暂行规定，都将合并范围的界定作为准则的重点；
This paper suggests some accounting methods and reasons to deal with excess deficit in consolidated accounting statement according to the liabilities of the subsidiary to the parent company.
本文针对母公司对子公司承担的责任不同，提出了合并会计报表中对超额亏损的 会计处理方法及理由。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region.
法是当前我国集团公司合并会计报表编制实务中普遍采用的一种方法。
Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region.
法是当前我国集团公司合并会计报表编制实务中普遍采用的一种方法。
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