我国合并会计报表若后最新.docVIP

摘 要 伴随着全球经济的飞速发展，越来越多的公司企业和跨国公司建立起来，会计人员也越来越认识和了解到了合并会计报表理论和实践的重要性。合并财务报表一直是最具有争议和难以理解的问题之一。我国会计合并理论的研究本身历史短，起步又比较晚。根据社会市场经济发展需要，近几年陆续出台了一些合并会计报表准则，对编制合并会计报表进行了一系列调整。2014年2月，财政部就对《合并会计报表》进行了修订。本文主要通过对合并会计报表的编制理论，编制报表方法及存在的若干问题进行详细分析，旨在了解合并报表编制基础上就我国合并会计问题发表一些简单看法，希望能够为合并会计工作出一份力。 关键词：合并报表编制；控股关系；交易事项；内部抵销 Abstract Along with the rapid development of global economy, the more along with the rapid development of global economy, more and more companies and multinational companies set up, to the more established companies and multinational companies, The consolidated financial statements have been one of the most controversial and difficult to understand the problems. Short history of accounting consolidation theory research in China itself, start again later. According to the requirements of the development of social market economy, Developed in recent years, some of the rule of consolidated accounting statements, the preparation of consolidated accounting statements made some adjustment. On February , 2014, the ministry of finance to the accounting standards for enterprises consolidated financial statements were revised.This article mainly through to the consolidated accounting statement compiling theory, prepare the report method and the analysis of several problems in detail.Aims to understand the merger statement compiling consolidated accounting problem in China is based on some simple remarks, hope to be able to work for consolidated accounting out of a force. Keywords: draw?up?the?consolidated?financial?statement ；holding?relation ；related?trade；internal?elimination 目 录 引 言 1 第一章 文献综述 2 1.1文献综述 2 1.2我国合并会计报表的理论选择 2 1.2.1合并会计报表的编制原理 2 1.2.2我国合并会计报表的理论的选择方法 3 第二章 我国合并会计报表相关规定和问题 5 2.1合并资产负债表的相关规定 5 2.2合并利润表的相关规定 5 2.3合并所有者权益变动表的相关规定 6 2.4关于合并会计报表的若干问题 6 2.4.1合并范围不够明确 7 2.4.2合并会计报表编制的会计方法存在问题 7 2.4.3会计政策的统一问题 8 第三章 对合并会计报表相关问题的分析及建议 9 3.1明确合并范围 9 3.2补充合并会计方法 9 3.3制定统一会计政策 10 结 论 11 参考文献 12 谢 辞 13 引 言 在1914年, 美国在其税法里规定的母公司和子公司合并缴纳税