| 浅谈我国合并报表的方法 |
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| 引用本文： | 展晓燕. 浅谈我国合并报表的方法[J]. 科技情报开发与经济, 2005, 15(9): 147-149 |
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| 作者姓名： | 展晓燕 |
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| 作者单位： | 十三冶建设有限公司上海财务处,上海,201900 |
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| 摘 要： | 通过对近年来国内外有关合并会计报表文献的认识和了解,比较了购买法和权益结合法这两种合并会计报表方法的特点和区别,并简略地分析了购买法和权益结合法在我国的适用性,最后对我国有关企业合并会计报表制度制定提了几点设想。
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| 关 键 词： | 购买法 权益结合法 合并会计报表 |
| 文章编号： | 1005-6033(2005)09-0147-03 |
| 修稿时间： | 2005-01-24 |
Talking about the Combined Statement Method of China |
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| ZHAN Xiao-yan. Talking about the Combined Statement Method of China[J]. Sci-Tech Information Development & Economy, 2005, 15(9): 147-149 |
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| Authors: | ZHAN Xiao-yan |
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| Affiliation: | ZHAN Xiao-yan |
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| Abstract: | Through understanding domestic and foreign literatures about the combined statement in recent years, this paper compares the features and distinctions of two kinds of combined statement methods, the purchasing method and the equity combined method, analyzes on the practicability of the two methods in China, and puts forward some presumptions of formulating the combined accounting statement system in related enterprises of China. |
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| Keywords: | purchasing method equity combined method combined accounting statement |
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