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所谓合并财务报表简单的说就是指由母公司制定的报表,这个报表要反映出整个集团或者企业的经营状况以及现金流量。合并财务报表的现象,近些年来非常普遍,这是因为经济全球化,使得企业相互之间的合并现象十分普遍,企业合并之后就要进行财务报表的合并。在合并财务报表中,需要注意很多的问题,这些问题如果处理不好,财务报表很容易出现差错,产生纠纷。本文主要总结了合并财务报表中的六大特殊问题,希望有所帮助。
The so-called consolidated financial statements simply refers to the report formulated by the parent company, the report to reflect the entire group or business operating conditions and cash flows. The phenomenon of consolidating financial statements has become very common in recent years. This is because economic globalization has made it very common for enterprises to merge with each other and mergers of financial statements are required after the merger. In the consolidated financial statements, you need to pay attention to a lot of problems, if these problems are not handled properly, the financial statements are prone to errors, resulting in disputes. This article summarizes the six special issues in the consolidated financial statements, and I hope it helps.