合并报表属于集团公司中的母公司所制定的一种报表,其主要将自己子公司的会计报表进行一番汇总,然后,抵消关联交易部分,获取站在整个集团角度上的报表数据。合并报表还可称之为合并财务报表、合并会计报表两种类型,对其进行会计处理时经常会采用权益法与购买法这两种会计处理方法。 Consolidated statements belong to a group of parent company to develop a report, which mainly summarizes the accounting statements of its own subsidiaries, and then offset the related party transactions, access to stand from the group point of view of the report data. Consolidated statements can also be referred to as the consolidated financial statements, the two types of consolidated financial statements, its accounting treatment often use the equity method and the purchase of these two accounting methods.