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合并会计报表是以母公司和子公司组成的企业集团为一会计主体,以母公司和子公司的个别会计报表为基础,由母公司编制的综合反映企业集团经营成果、财务状况及现金流量的会计报表。在合并会计报表编制过程中,因“合并年初未分配利润”数受诸多因素的影响,应该如何填列,需要经过认真分析之后,才能予以确定。笔者试举例加以说明。例:在某企业集团中,母公司对子公司的控股比例为80%,母公司年初未分配利润为20万元,子公司年初未分
Consolidated financial statements are business groups composed of parent and subsidiary companies. The accounting statements are based on the individual accounting statements of the parent company and its subsidiaries. The consolidated financial statements of the parent company that comprehensively reflect the operating results, financial position and cash flows of the enterprise group . In the process of compiling consolidated financial statements, due to the influence of many factors such as the number of “undistributed profits at the beginning of the year of merger”, how to fill out and need careful analysis before it can be determined. I give an example to illustrate. Example: In an enterprise group, the holding ratio of the parent company to the subsidiary is 80%, the undistributed profit of the parent company at the beginning of the year is 200,000 yuan,