对合并会计报表几个问题的探讨  

Discussion on Several Problems of Combined Accounting Statement

作　　者：王鸿丽[1] 

机构地区：[1]天津机电职业技术学院,天津市300131

出　　处：《天津职业院校联合学报》2007年第4期138-141,共4页Journal of Tianjin Vocational Institutes

摘　　要：合并财务报表是当今国际公认的会计难题之一,它既是一个复杂的会计操作性难题,也是一个包容着众多不同理论流派、争议较大的论题。我国合并会计的发展还相对滞后,理论上和实务上还存在相当多的问题尚待解决。合并财务报表理论、合并商誉及其相关问题和合并财务报表中子公司的计价问题是我国合并会计报表的重点问题。Combined financial statement is one of the generally acknowledged difficult problems now in the world, It is both a complicated operational accounting difficult problem and a subject including many schools of theory and disputes. In our country, the development of combined accounting is now lagging in phase and existing plenty of questions to be solved in both theory and practice, It is the important questions of our country＇s combined accounting statement containing the theory of combined financial statement, combined business reputation and relative problems, valuation of subsidiary company in combined financial statement, etc..

关 键 词：企业合并 合并财务报表 商誉 公允价值 

分 类 号：F231.5[经济管理—会计学]