商务英语在线翻译 在线急等 谢谢好心人 谢绝机器在线翻译

来源：百度知道 编辑：UC知道 时间：2024/05/26 18:05:50
进入21世纪，中国企业集团化进程明显加快。伴随着合并进程，各方面对财务信息需求的日益增强，特别是在新会计准则全面实施的背景下如何通过单个企业个别会计报表的科学合并，以真实、全面地反映企业集团在整体上的全貌问题，成为会计实务和理论界探讨的热点问题。
本文以新会计准则的全面实施为理论背景，以我国经济体制发展具体状况及企业并购实际会计处理为实务背景，分析我国合并财务报表准则的演变及其影响。运用理论分析和会计实务处理相结合的方法，同时针对新合并财务报表准则与旧准则的相关差异，对我国新准则下企业合并财务报表理论和范围及购买日的合并财务报表编制进行分析。重点是合并报表理论，合并报表范围及新会计准则下购买日合并报表的编制方法。

In the 21st century, the Chinese enterprise groups to speed up the process significantly. Along with the merger process, the parties face financial information needs of the growing, especially in the full implementation of new accounting standards in the context of how individual enterprises individual accounting statements of the merger of science to real, comprehensive enterprise groups to reflect on the whole picture of the Issues, as accounting practices and theoretical circles of the hot issues.
Based on the new accounting standards for full implementation of the theoretical background to the development of China's economic system and the specific situation of M & A accounting treatment for the actual substantive background, analysis of our consolidated financial statements and its impact on the evolution of criteria. Theoretical analysis and application of accounting practices dealing with the method of combining, the new guidelines for consolidated financial stateme