1) accounting entity /combination /method /convention /accounting statement
会计主体/合并/方法/惯例/会计报表
2) consolidated financial statements
合并会计报表
1.
Practical Analysis on Consolidated Financial Statements of Universities in China;
我国高校合并会计报表实务分析
2.
However,further research is still needed due to the construction of Chinese theory and method system of consolidated financial statements which is both based on the reality of China and similar to international accounting rules.
合并会计报表是当今公认的会计难题之一,在理论界和实务界已有广泛探讨,并取得了很多研究成果。
3.
New accounting rules compress the space of window dressing of consolidated financial statements,but still exists under the circumstance of immature China capital market.
新会计准则虽然压缩了对合并会计报表进行粉饰的空间,但是在我国资本市场还不成熟的条件下,仍然存在着很大的会计报表粉饰空间。
3) consolidated accounting statement
合并会计报表
1.
Research of Accounting Policy Differences Between The Parent Company and Its Subsidiaries in Consolidated Accounting Statement;
合并会计报表的母子公司会计政策差异研究
2.
Some vital issues, such as why consolidated accounting statement should be compiled, what falls into the range of the statement, why some items in the previous fiscal years should be expressed in offsetting entry under the condition of continous compilation of the company, are 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, 对以前年度已做抵销的事项在今后编制合并会计报表时为何还要进行抵销进行了论述。
3.
In order to reflect truly all the financial conditions and operating performances of the parent company it is very important to measure and confirm the excess deficit of the subsidiary company in the consolidated accounting statement.
为了真实反映其母公司整体的财务状况和经营业绩,母公司合并会计报表如何来确认和计量子公司的超额亏损显得非常重要。
4) combined accounting statement
合并会计报表
1.
By making reference to current theory about combined accounting statement and consulting our country s old and new accounting standards,this article makes comparison and analysis from the aspects.
合并会计报表是财务会计公认的难题之一,随着我国会计理论的发展与实务界的共同努力,实务操作上有困难的难题逐渐有了相对成熟的理论和方法体系。
2.
The paper studies how to deal with the duplicated calculation caused by interior intangible asset transaction in combined accounting statements made by a parent company.
本文对企业集团中母公司编制合并会计报表时,如何抵销由于集团内部无形资产交易所引起的会计报表要素的重复计算填列的问题进行了研究。
5) consolidated accounting statements
合并会计报表
1.
How to deal with the selling of fixed assets among groups of business firms in consolidated accounting statements;
合并会计报表中集团内固定资产变卖的处理
2.
The article researches on how to work out the consolidated accounting statements under controlling share indirectly.
对于间接控股情况下合并会计报表的编制,应该是只要存在实质上的控制,即应纳入合并的范畴,且编制的方法与直接控股情况下类似,只是纳入合并的公司中,有几对直接投资关系,就应进行几重合并程序。
3.
Consolidated accounting statements is considered as one of the three difficult problems by t.
在此经济背景下，能够综合反映企业集团整体财务状况、经营业绩及未来前景的合并会计报表的重要性将日益凸显。
6) consolidated financial statement
合并会计报表
1.
Distinguishing and analysis of complete and incomplete equity methods ——and talking of the principles of making consolidated financial statement;
完全权益法与不完全权益法辨析——兼谈合并会计报表编制原理
2.
The Comparison Studies on Consolidated Financial Statement and Other Financial Statement;
合并会计报表与其他会计报表的比较研究
3.
A Comparison of International Consolidated Financial Statements;
合并会计报表的国际比较
补充资料：会计凭证（accountingdocuments）
简称凭证。它是记录经济业务，明确经济责任，作为记账依据的书面文件；也是组织经济活动、传输经济信息、实行会计监督的重要工具。填制和审核会计凭证是会计核算的一种重要方法，也是对经济活动进行监督的重要环节。因为由通过填制和审核会计凭证，可以为记账提供反映每一项经济业务的具体情况；可以加强经济管理上的责任制对经济业务进行日常监督。会计凭证按其填制的程序和用途，可以分为原始凭证和记账凭证两类。
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