明确合并范围是编制合并会计报表至关重要的前提。所谓合并范围,一般是指纳入合并会计报表编报的子公司的范围。可以说,合并会计报表的信息含量乃至于其所披露信息的相关性和可靠性,在很大程度上都受到合并范围的直接影响。而合并范围的确定,与编制合并会计报表时所采用的合并 A clear scope of the merger is the preparation of consolidated financial statements is an important prerequisite. The so-called scope of consolidation, generally refers to the consolidated financial statements prepared by the scope of subsidiaries. It can be said that the information content of the consolidated financial statements and even the information disclosed by the relevance and reliability, to a large extent, are directly affected by the scope of the merger. The scope of the merger shall be determined in combination with the consolidation adopted in preparing the consolidated financial statements