| 直接和间接控制下企业合并报表的会计处理 |
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| 引用本文： | 李建颖.直接和间接控制下企业合并报表的会计处理[J].辽宁工程技术大学学报(社会科学版),2009,11(5):488-491. |
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| 作者姓名： | 李建颖 |
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| 作者单位： | 阜新矿业集团,恒大煤业有限责任公司,辽宁,阜新,123000 |
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| 摘 要： | 针对会计准则只对直接控制或间接控制下合并报表的会计处理进行详细的讲解，而对直接和间接控制下的合并报表未能给出必要讲解的问题，采用理论分析与图示相结合的方法，分析了直接和间接控制方式下间接控制部分的会计处理，找出合并报表的合理会计处理。结果表明：该方法有利于直接和间接控制方式下合并报表的编制。
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| 关 键 词： | 直接和间接 合并报表 会计处理 |
Accounting treatment of interprise consolidated statements under the direct control or indirect control |
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| LI Jianying.Accounting treatment of interprise consolidated statements under the direct control or indirect control[J].Journal of Liaoning Technical University(Social Science Edition),2009,11(5):488-491. |
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| Authors: | LI Jianying |
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| Institution: | Hengda Coal Industry Limited Company;Fuxin Mining Group;Fuxin 123000;China |
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| Abstract: | In view of the problem that accounting standards only explain the accounting treatment of consolidated statements under the direct control or indirect control in detail,which can't give necessary explanation to consolidated statements under the direct control or indirect control,using the method of combining theoretical analysis with graphics,the indirect control part of the accounting treatment in direct and indirect control mode is analyzed,A reasonable accounting treatment of consolidated statements is f... |
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| Keywords: | direct and indirect consolidated statements accounting treatment |
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