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企业合并按照其控制对象的不同,可以分为同一控制下和非同一控制下两种类型。而这两种类型的企业合并在各个方面上也有很大的差异,企业合并报表的编制也不例外。如果不能根据合并方式来选择企业合并各项工作的处理方式,那么很容易给企业合并带来不必要的阻扰和困难。本文通过对不同合并方式下企业合并报表的特性差异进行大致的介绍,从企业成本核算、合并费用处理和财务报表的编制三个方面,科学合理的探究了不同合并方式下企业合并报表编制上的差异。
According to their different control objects, business combinations can be divided into two types under the same control and under the same control. The two types of business mergers in all aspects are also very different, the preparation of the consolidated business statements is no exception. If you can not choose according to the merger of the merger of various forms of work, then it is easy to merge and bring unnecessary obstruction and difficulties. In this paper, we introduce the differences of the characteristics of the business combination under different consolidation ways, and explore the scientific and reasonable research on the business combination between different consolidation ways from the aspects of the enterprise cost accounting, the cost of consolidation and the preparation of the financial statements difference.