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对于内部交易的抵消,主要有两种方式,通过编制合并工作底稿进行抵消的方式,本文称之为“表抵法”;通过账务处理进行抵消的方式,本文称之为“账抵法”。本文主要阐述了表抵法和账抵法两种抵消方式对合并抵消数据及合并财务报表的影响,通过两种方式的对比分析,不难看出表抵法的缺陷和账抵法的优势所在。
There are mainly two ways to counteract the internal transaction. The way of offsetting the internal working papers by preparing the working papers is referred to as “table arrival method”. The way of offsetting by the account processing is called “account” Arrived law ". This article mainly expounds the impact of table offsetting method and offsetting method on the combination of offsetting data and the consolidated financial statements. It is not difficult to see the shortcomings of the table arrival method and the advantages of the settlement method by comparison and analysis of the two methods.