The author recommends that China use the current rate method mainly in translation practice, and adopt the cash basis to prepare the statement of changes in financial position and develop the consolidated cash flow statements.
必要时应进行所得税的跨期摊配。4。合并财务状况变动表。建议我国发展以现金为基础的编报现金流量表的实务。条件成熟时企业集团应编制合并现金流量表。
HK$21, 894, 000 has been charged to the consolidated income statement.
资格的本集团香港雇员。这两个计划的资产乃由信托
Foreign exchange differences arising on translation are recognised in the consolidated income statement.
外汇兑换中出现的兑换差异要在整合的收入陈述中被认同。
Minority interests in the results of the Group are presented on the face of the consolidated income statement as an allocation of the total profit or loss for the year between minority interests and the equity shareholders of the Company.
本集团业绩内之少数股东权益在综合收益表中分为本公司少数股东权益及本公司股东于年内溢利或亏损总额之账面应占金额列示。
The consolidated cash flow statement shall include the cash flow of the parties to the combination from the beginning of the current period to the combining date.
合并现金流量表应当包括参与合并各方自合并当期期初至合并日的现金流量。
The main contests of the courses are as following: the theory foundation, the research scope and the research method of senior financial accounting; The conception, category and procedure of enterprises combination; The fundamental differences and relationship of accounting, pursing and pooling of interest method; The conception of consolidated accounting statement and three kinds of consolidate theory.
高级会计学的理论基础、研究范围和研究方法。企业合并的含义、种类与程序。会计方法，购卖法和权益法的基本原理、区别和联系。掌握合并会计报表的概念，三种合并理论。合并会计报表的种类，编制合并会计报表的基础工作。
Consolidated financial statement is a relatively new research field in China.
合并会计报表的编制问题在我国会计界是一个相对崭新的领域。
Consolidated accounting statement is one of the difficult problems in financial accounting field.
摘 要：合并会计报表问题是当前财务会计的难题之一。
Then, introduces the regulations of consolidated range of the consolidated accounting statement.
然后介绍了我国合并会计报表合并范围的界定。
The total amount of the assets sold and purchased by the listed company both reaches or exceeds 70% of the total assets at the year end in the audited consolidated financial statement of the last fiscal year of the listed company
上市公司出售资产的总额和购买资产的总额占其最近一个会计年度经审计的合并财务会计报告期末资产总额的比例均达到70%以上
The preparing of the consolidated statement is based on the statements of the parent and each of its subsidiaries, and a worksheet is usually needed.
合并会计报表的编制基础是母公司和纳入合并范围的各子公司的个别会计报表，通常采用编制合并工作底稿的方式来完成。
Consolidated financial statement is the main means of disclosing accounting information of groups. our consolidated accounting statements of the parent company theory.
我国合并会计报表采用的是母公司理论。
At last, analyzes the questions about the tradeoff of the inner inventories trade, drawing retained earnings and the inner bond trade in preparing consolidated accounting statement and puts forward with my own ideas about these questions.
最后，对我国合并报表编制中提取盈余公积的抵销分录，内部存货交易和集团内部债券交易存在的问题进行分析，提出了自己的处理意见。
The category of consolidated accounting statement and the basic work of consolidated accounting statement preparing; The method of how to prepare consolidated accounting statement; The definition, the varieties and the elimination way of intra-company transaction; The countervailing of internal accounts receivable and, internal sales and unfulfilment benefits in inventories, internal capital asserts transaction, internal retained earning.
合并会计报表的编制。集团公司内部交易事项的含义、类型、消除方法。内部应收账款和坏账准备的抵销、内部销售及存货中未实现内部销售利润的抵销、内部固定资产交易的抵销、内部提取盈余公积的抵销。外币报表折算。公开发行股票公司的信息披露。
This paper suggests some accounting methods and reasons to deal with excess deficit in consolidated accounting statement according to the liabilities of the subsidiary to the parent company.
本文针对母公司对子公司承担的责任不同，提出了合并会计报表中对超额亏损的会计处理方法及理由。
Study on the Preparation Problem about the Consolidated Financial Statement under the New Accounting Standard
新会计准则下合并财务报表编制问题研究
Research on Our Country's Scope of Consolidated Accounting Statement
我国合并会计报表的合并范围研究
The last part is conclusion, under the balance sheet liability method of income tax in consolidated accounting statement processing are summarized, and combining the current situation of economic development put forward research prospects.
最后一部分是结束语，就资产负债表债务法下合并会计报表中所得税的处理进行了总结，并结合当前经济发展形势提出了研究展望。
In order to reflect fhe whole picture of Multi - national corporations in the operation and accounting, at the end of each accounting year, companies usually compile the consolidated financial statement of the whole MNC.
为了全面综合反映跨国公司整体的财务状况和经营成果，每届会计期末，公司都要编制整个跨国公司的合并财务报表。
SURFACE FLOW VISUALIZATION OF ROTATING PROPELLER The Alternative of Making Consolidated Statement of Cash Flow
旋转螺桨叶面流场显形实验合并现金流量表编制方法的选择