2) On Amalgamation and Setoff Jouralization
合并抵销分录解读
3) offsetting entry
抵消分录
1.
Some vital issues,as why consolidated acccounting statement should be compiled,what fall into the range of the statement,why is this-year statement some items offset in the previous fiscal years should be expresed in offsetting entry under the condition of continuous compilation in company,are all stated detailedly in this paper.
本文详细介绍了为何要编制合并会计报表、哪些应纳入合并会计报表范围,在公司连续编制情况下,对以前年度已经做抵消的事项在今年编制合并会计报表时为何还要编制抵消分录进行了论述。
4) the analytic elimination way
分析抵销法
5) contra entry
对销分录
6) offset
[英]['ɔfset] [美]['ɔf'sɛt]
抵销
1.
Research on the accounting of offsetting provision for devalued assets in preparing amalgamated financial statements;
合并会计报表编制中资产减值准备抵销的处理
2.
Probing into Unattained Internal Sales Profits Offsets to Existing Goods in Merged Report Forms;
合并报表存货中未实现内部销售利润抵销的探讨
3.
This paper analyzes and discusses the problem of internal transaction offset in the practice of combining statements and the offset problem of unrealiz.
就目前合并报表实务中内部交易的抵销及未实现利润的抵销问题进行了分析与探讨。
补充资料：抵销
抵销
债务人与债权人互负对等或不对等债务，根据一方的请求或双方的协议，双方不再各自履行全部或部分给付义务，从而使双方债权债务全部或部分消灭的行为。其目的在于避免互为实物的接受而节省劳力、时间和费用。其特点是：
1.须双方当事人互负债务；
2.须为同种给付，即履行标的是相同的种类物或金钱；
3.债务的性质使债务能够抵销。
4.须双方的债务已届清偿期或一方的履行期限虽然末到，但本人自愿放弃期限的利益而为抵销。
5.不得与有关法律规定相抵触。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条