| 合并会计报表的合并理论探析 |
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| 引用本文： | 丁时勇.合并会计报表的合并理论探析[J].重庆工商大学学报(社会科学版),2000,17(3):22-23. |
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| 作者姓名： | 丁时勇 |
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| 作者单位： | 渝州大学管理学系!重庆400020 |
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| 摘 要： | 为了满足母公司财务报表使用者了解企业集团在整体上的财务状况、经营成果和现金流量等信息的需求 ,就必须按照一定的准则 ,编制合并会计报表。
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| 关 键 词： | 企业合并 会计报表 合并理论 |
Discussion of the Consolidation Theory of Consolidated Accounting Statements |
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| DING Shi-yong.Discussion of the Consolidation Theory of Consolidated Accounting Statements[J].Journal of Chongqing Technology and Business University Social Science Edition,2000,17(3):22-23. |
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| Authors: | DING Shi-yong |
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| Abstract: | It is necessary to work out consolidated accounting statements according to certain standard in order that the workers of the parent company who use the accounting statements get the information of a general financial position, business and cash flow of the enterprise group. |
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| Keywords: | amalgamation accounting statement theory of consolidation |
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