consolidated statements

The Consideration of the Merge Scope and Method for Consolidated Statements

对合并会计报表合并范围和方法的思考

The value-relevance of consolidated statements is the focus of the investor, so how to improve value-relevance becomes a burning question.

而我国合并财务报表的价值相关性是证劵市场众多投资者关注的焦点，如何提高合并财务报表价值相关性成为亟待解决的问题。

This paper discusses how to deal with accounting in the mutually selling of fixed assets among groups of business firms, the reverse accounting entry during the period of preparing for consolidated accounting statements and the display in the internal business firms.

本文就企业集团内部企业间固定资产相互变卖的会计处理及在合并会计报表编制过程中的抵消会计分录、列示等内部进行探讨。

Issue of consolidated financial statements is acknowledged as one of the four major difficult problems internationally, which has caused extensive attention from the academic community in recent years.

合并财务报表问题被称为财务会计四大难题之一，近年来引起学术界的广泛关注。

The Group prepares consolidated financial statements in Hong Kong dollars.

本集团之综合财务报表以港币编制.

In case of changes of the consolidated statements, the content and causes for the changes shall be disclosed.

合并报表范围如发生变更，应当披露变更内容、原因。

A company's financial statements also form the basis of consolidated financial statements.

一家公司的财务报表也组成了统一财务报表的基础.

This assertion researched some problems about Consolidation Theory of Consolidated Financial Statements and tries to explore the Positioning of the Consolidation Theory in China in the future.

本文研究了合并财务报表的合并理论问题，并试图探求我国未来合并报表的理论定位问题。

Consolidated accounting statements also called as consolidated financial statements.

合并会计报表又称合并财务报表.

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。

Using purchase method for consolidated statements is the trunk stream, on the other hand, pooling of interest method cant be prohibited however.

采用购买法编制合并报表是主流，但并不能因此禁止采用权益集合法。

They are different in scopes of usage, compiling methods and procedures, and there are some limitations existed in consolidated financial statements.

合并财务报表与汇总财务报表无论在使用范围、编制方法和编制程序都有所不同。本文还探讨了报表的合并范围、以及合并报表本身存在的局限性。

In this part, long-term equity investment, company combination and consolidated statements are considered as a linked whole.

在这一部分中，将合并会计作为一个整体，包含长期股权投资、企业合并与合并财务报表，构建一个较为完整的理论体系。

On the Application in Accounting Field of Experimental Research Method Consolidated statements accounting is considered as one of the three difficult problems by the international accounting field.

论实验研究法在会计研究中的应用合并会计报表是当今国际公认的会计三大难题之一，这既是一个复杂的会计操作性难题，也是一个包容着众多不同理论流派、争议较大的论题。