ConsolidatedAccounts合并会计.pptVIP

Consolidated Accounts 合併會計 Consolidated Balance Sheet 合併資產負債表 Parent 控股公司 and Subsidiary附屬公司 Control: Power to govern the financial and operating policies of another enterprise so as to obtain benefits from its activities 1. owns one half of the voting power; or 2. power over more than one half of voting rights by an agreement with other investors; or 3. power to govern the financial and operating policies of the enterprise under a statute or an agreement; or 4. power to appoint or remove the majority of the members of board of directors or