摘要
目前合并财务报表的编制有三种基本理论 ,由于每一理论在规定公司集团单一会计主体时的界限不同使三种合并理论间产生差异。我国在编制合并财务报表时应以修正的母公司理论为宜 ,即将母公司作为主要服务对象 ,在编制抵销分录时采用实体理论全部抵销的方法 ,以简化编表工作。
At present, there are three varieties of basic theories in preparing consolidated financial statements. Each theory is different apparently because of the different definition of the accounting entity among the group companies. This paper suggests it is suitable to adopt the modified parent company theory in preparing consolidated financial statements in China. The modified parent theory treats the parent company as the accounting entity, but accepts the whole trade off method in the entity theory to simply the preparation of the statements when preparing trade off entries.
出处
《审计与经济研究》
北大核心
2002年第4期41-43,47,共4页
Journal of Audit & Economics
