so as to improve the reliability and relevance of financial combined statement.
本文首先介绍合并财务报表编制的经典理论,其次对新准则下新合并财务报表编制的变化和影响进行了详细的说明,第三为了更好的指导实践,提供了有关合并财务报表编制过程中几类特殊业务的抵消处理,其次最后介绍了我国合并财务报表新会计准则存在的问题,为我国新合并财务报表会计准则的实施提供建议。
counting statements
会计报表的编制方法
The Workout of the Consolidated Accounting Statements under Controlling Share Indirectly;
间接控股情况下合并会计报表的编制
Accounting Report Forms Uniting With UFO and General Bill;
总账与UFO相结合下的会计报表编制
Drawing up and Understanding the Compensated Sale Account in the Combined Accounting Form;
合并会计报表抵销分录的编制与理解
Spreadsheet: A software package designed to perform financial calculations.
试算表:编制会计报表或财务计算的电脑程式。
The Problems and Analysis of Making Accounting Reports Annotations and Audit;
会计报表附注编制和审计存在的问题及分析
If accounting statements are prepared in foreign currencies, accounting statements in which the foreign currencies are converted into Renminbi( RMB) shall be prepared at the same time.
以外币编报会计报表的,应当同时编报外折合为人民币的会计报表。
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
It is from these records that your accountant will develop your financial statements and tax returns.
会计师就是从这些记录中编制你的财务报表和纳税申报表。
A joint venture using a foreign currency as its standard accounting currency shall, in addition to drawing up its accounting statements in that foreign currency, draw up separate accounting statements expressing its accounts in their Renminbi equivalents.
以外国货币记帐的合营企业,除编制外币的会计报表外,还应另编折合为人民币的会计报表。
The Practical Research of Consolidated Financial Statements for Electric Power Group;
电力集团公司合并会计报表编制研究
The Handing of the Problems in Consolidated Statement of the Subsidiaries with Negative Assets;
合并会计报表编制中资不抵债子公司问题的会计处理
The controller is responsible for the maintenance of adequate internal control and for the preparation of accounting records and financial statements.
主计长负责保持充分的内部控制并编制会计账簿和财务报表。
A Study on the Preparing Methods of Consolidated Accountin Statements after Drawing Allowance for Depreciation of Assets Value;
计提八项资产减值准备后合并会计报表编制方法的研究
The enterprise should weave the accountant that includes flow meter of watch of balance sheet, increase and decrease, cash to wait for forms for reporting statistics inside reports on schedule.
企业应该按期编制包括资产负债表、损益表、现金流量表等报表在内的会计报告。
The Study on Weaving for State-owned Enterprise Convert Imitate Accounting Forms for Reporting;
国企改制上市中模拟会计报表编制研究
The CPA is also frequently retained to prepare the federal and state income tax returns.
注册会计师也经常受聘编制联邦和州政府的所得税申报表。
In preparing financial statements which give a true and fair view it is fundamental that appropriate accounting policies are selected and applied consistently.
在编制该等财务报表时,董事必须贯彻采用合适的会计政策。
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