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This article analyzes the key criteria under the new accounting statement and the scope of the changes and the impact on listed companies.

本文重点分析了新准则下会计报表的并范围的变化及对上市公司的影响。

Then, introduces the regulations of consolidated range of the consolidated accounting statement.

然后介绍了我国合并会计报表合并范围的界定。

With compiling an accounting statement,it is usual to occur some bewildering problems that we never encountered.

在编制会计报表时,往往会出现一些从未遇到过的问题而令人不知所措。

The accounting statement audit is the product of external economic relations agent.

会计报表审计行为是外部经济委托代理关系的产物。

The hypothesis of consolidation is important to identify Consolidated accounting statement reasonably.

合理的确定合并范围是正确编制合并会计报表的重要前提和基础。

Article 45 A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.

资产负债表是指反映企业在某一特定日期的财务状况的会计报表

This is a most remarkable difference in account statement between accrual basis and cash flow basis.

这是权责发生制与现金流动制在会计报表方面的一个最显著的不同点。

The consolidated price differentials born from the offset between financial cost and investing yield is an affirmance of the deferred income or deferred expense in current period.

内部债权投资与应付债券相互抵消后产生的合并价差实际上是母子公司各自会计报表上确认的溢价和折价之和。

Preparation of the consolidated accounting statements is an important objective of the shareholders of the parent company to reflect their enterprise groups to enjoy the benefits and allocation of the profits.

编制合并会计报表的1个重要目的就是向母公司的股东反映他们在企业集团中享有的权益及可分配的利润。

So how to deal with the problems, which are found when we amalgamate accounting statements, becomes the focal point of our financial work.

因此如何处理合并会计报表中存在的问题就成了我们当前工作的重点。

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