随着我国经济的不断发展,我国企业不断发展壮大,企业的会计报表也需要做出相应的变化,为了传达不同的会计信息,进行不同的财务披露分析,就要选择不同的会计报表,本文针对合并会计报表与汇总会计报表进行比较,避免在实际操作中出现错误。 With the continuous development of economy in our country, the enterprises in our country keep growing and expanding, and the accounting statements of the enterprises also need to make the corresponding changes. In order to convey different accounting information and conduct different financial disclosure analysis, different accounting statements should be chosen. Consolidated accounting statements and summary accounting statements were compared to avoid errors in the actual operation.