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当今,企业集团在现代经济生活中扮演的角色日益重要,会计合并报表实务也随之遇到更多的难题。关于资不抵债子公司是否应纳入合并会计报表一直是一个倍受关注的问题,
Today, the role of business groups in the modern economic life is increasingly important, accounting consolidation and reporting practices also encountered more problems. Whether the insolvent subsidiary should be included in the consolidated financial statements has always been a concern,