合并会计报表操作指南（Operating guidelines for consolidated financial statements）.doc

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合并会计报表操作指南（Operating guidelines for consolidated financial statements）.doc

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合并会计报表操作指南（Operating guidelines for consolidated financial statements） Operating guidelines for consolidated financial statements -------------------------------------------------------------------------------- Published date: May 20, 2006: ZJ Author: Guicai has 172 readers read this article Section 1 Summary of consolidated financial statements A merger, the role of accounting statements: first, consolidated accounting statements can provide by the parent company of the enterprise group reflects the overall operation of foreign accounting information; second, consolidated accounting statements to avoid some groups use internal controlling human relations, accounting statements of decorative powder. Two, the characteristics of consolidated financial statements 1. consolidated accounting statements reflect the parent company and the subsidiary company of enterprise groups overall financial position and the results or reflect the object, is composed of a plurality of corporate accounting subject, in the economic sense of accounting subject. 2. the consolidated financial statements are prepared by the holding company or parent company which has control over other enterprises in the enterprise group. 3. consolidated financial statements are based on individual accounting statements. 4. the compilation of consolidated financial statements has its own unique method. Consolidated financial statements are different from consolidated accounting statements: first, the purpose of compiling is different; secondly, the basis for determining the scope of the compilation and reporting is different; finally, the compilation methods adopted are different. Three. Consolidated scope of consolidated financial statements (1) the scope of consolidation The 1. parent company has more than half of its equity capital of the invested enterprise; (1) the parent company has more than half of the equity capital of the invested enterprise; (2) the parent company indirectly owns more than half of