论文部分内容阅读
我国于2006年2月15日发布了新的企业会计准则体系,新合并准则虽然符合当前的中国国情,但仍然存在许多处理上的问题。譬如在对母、子公司单独报表调整过程中、内部交易抵销过程中及合并报表编制过程等方面都存在不足,本文就存在的这些问题进行全面的论述。
China released a new system of corporate accounting standards on February 15, 2006. Although the new merger guidelines are in line with the current conditions in China, many problems still remain to be solved. For example, there are deficiencies in the process of adjustment of the separate statements of the mother company and the subsidiary company, the elimination of the internal transaction and the process of the preparation of the consolidated statements. All the existing problems in this article are discussed comprehensively.