北京理工大学珠海学院07会计论文.doc

北京理工大学珠海学院毕业论文 诚信承诺书 本人郑重承诺：我所呈交的毕业论文《合并财务报表的编制及其正确性检验问题研究》是在指导教师的指导下，独立开展研究取得的成果，文中引用他人的观点和材料，均在文后按顺序列出其参考文献，论文使用的数据真实可靠。 承诺人签名： 日期： 年 月 日 合并财务报表的编制及其正确性检验问题研究 摘 要 合并财务报表，是指反应母公司及其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。20世纪以来，随着企业的发展、社会资源的优化配置以及资本市场的完善，世界范围内企业集团化的进程加快，这使得各信息需求者对合并财务报表的质量要求也不断提高。在这样的背景下，如何正确、完整、有效的编制合并财务报表显得尤为重要。 本文从合并财务报表的相关基本理论出发，结合我国企业会计准则对合并理论以及合并范围等问题的具体要求，较为系统的讲述了合并财务报表的编制流程。尤其是编制合并报表的抵销分录时，没有机械的从报表的角度去理解，而是从业务的角度去理解，更加便于操作。 本文在借鉴前人成果的基础上，采用规范性的研究方法、结合案例，旨在对并购日后合并财务报表编制过程中的一些重难点问题以及正确性检验问题进行研究，暂时不涉及合并现金流量表和合并所有者权益变动表部分。 关键词：合并财务报表 合并范围 抵销分录 检验 Research on creating of consolidated financial statements and the correctness verifying of the problem ABSTRACT Consolidated financial statements, is the reaction of the parent company and all its subsidiaries formed enterprise groups overall financial position, operating results and cash flows of the financial statements. Since the 20th century, with the development of enterprises, the social optimum allocation of resources and capital markets of the complete, worldwide group of business accelerates, which had made our consolidated financial statements of the quality requirements also rising. In this context, the correct, complete and effective preparation of consolidated financial statements is particularly important. In this paper, the related consolidated financial statements of the basic theory, accounting standards in our country on the scope of consolidation theory, and combined the specific requirements of such issues, more systematic about the process of preparation of consolidated financial statements. In particular, the preparation of consolidated statements of Offset, no mechanical point of view to understand from the report, but to understand from a business point of view, more easy to operate. In this paper, drawing on the basis of previous results, normative research methods used, combined with case, seeks acquisitions in the future consol