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本文从现实的角度论述了在编制合并报表时持股比例只是形式上的标准,而是否具有控制权、共同控制和重大影响才是编制合并报表的根本依据。
This paper discusses from a realistic point of view the proportion of shares in the preparation of consolidated statements is only the formal standard, but whether the control, joint control and significant influence is the basis for the preparation of consolidated statements.