摘要
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。借鉴现有的有关合并会计报表的理论,结合我国新旧会计准则,分别从合并会计报表编制所采用的理论基础以及其合并范围的控制权、控制权的数量标准和质量标准几个方面进行了比较和分析。
Combined accounting statement is one of the generally accepted difficult problems. With the development of our country＇s accounting theory and the efforts of accounting practice circles, theory and method system which are relative mature have been built gradually to deal with difficult problems in practical operation. By making reference to current theory about combined accounting state- ment and consulting our country＇s old and new accounting standards, this article makes comparison and analysis from the aspects including the theoretical basis of combined accounting statement preparation, the control rights of combined range, the quantity and quality standards of the control rights, etc..
出处
《天津职业院校联合学报》
2007年第4期149-152,共4页
Journal of Tianjin Vocational Institutes
关键词
合并会计报表
合并理论
实质控制
合并范围
combined accounting statement
combined theory
substantial control
combinedrange
作者简介
聂林（1958-），男，天津市人，天津市河西区职工大学教师，从事会计理论研究。
