Accounting exposures will arise along with the combination of financial statement between parent company and its subsidiary.

在国际经营中，跨国公司母、子公司的财务报表合并将产生会计风险。

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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。

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