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一、合并会计报表的种类合并会计报表主要包括合并资产负债表、合并损益表、合并利润分配表和合并财务状况变动表。与企业个别会计报表相同,这些合并会计报表分别从不同的方面反映企业集团这一会计主体的经营情况,构成一个完整的合并会计报表体系。
I. Types of Consolidated Financial Statements Consolidated financial statements mainly include consolidated balance sheet, consolidated statement of profit or loss, consolidated profit distribution statement and consolidated statement of changes in financial position. As with the individual accounting statements of an enterprise, these consolidated financial statements respectively reflect the operation of the accounting entity of the enterprise group from different aspects and form a complete consolidated accounting statement system.