论文部分内容阅读
企业会计制度第158条规定:“企业在编制合并会计报表时应当将合营企业合并在内,并按照比例合并方法对合并企业的资产、负债、收入、费用、利润等予以合并”。该规定指出了合并合营企业会计报表的方法——“比例合并法”。“比例合并法”是国际会计准则第31号《合营中权益的财务报告》中推荐的一种方法,在我国会计界还是比较陌生的,因此,笔者就企业合营的形式及“比例合并法”作一介绍,以供参考。
Article 158 of the Accounting System for Business Enterprises stipulates: “Enterprises shall merge the joint ventures in the preparation of the consolidated financial statements and merge the assets, liabilities, income, expenses and profits of the merged enterprises in accordance with the method of proportionate consolidation”. The Provisions point out the method of consolidating the accounting statements of the joint venture - “Proportion Consolidation Law ”. “Proportion Consolidation Method ” is a method recommended by IAS 31 Financial Report on Equity Interests in Joint Ventures, which is still relatively unfamiliar in China’s accounting field. Therefore, the author takes the form of “ Merger Law ”for an introduction, for reference.