Consolidate statement is difficult content of accounting theories and methods. The thesis describes and settles some problems about consolidate financial statement, they are the choice and change of consolidated range, consolidate statement with subsidiary of negative net asset and proportional consolidation method. 合并会计报表是会计理论和方法体系中的难点,本文论述了合并会计报表涉及到的合并范围的确定和变更、子公司净资产为负数情况下的合并会计报表及比例合并方法几个方面的内容。
Financial statement analysis system of power enterprises and its analytic method 对电力财务报表分析体系及分析方法的若干思考
Three kinds of consolidated financial statement under the purchase method 收买法下三种合并财务报表理论比较
An Exploration of the Foreign Currency Financial Statement Translation Method 外币财务报表折算方法探讨
This article makes a deep study on the foreign currency financial statement translation methods and their application and explores the concrete applying method that meets China's national situations. 本文就外币财务报表折算方法及适用性进行了较深入的研究,探讨较适于我国国情的具体应用方法。
Considering the influence on the financial statement of existing group and interest of original shareholders, pooling of interest method is more helpful to protect interest of every party and decrease cost of merger. 综合考虑两种方法对存续企业财务状况及对原有股东利益的影响,权益结合法更有利于保护合并各方的利益,降低并购成本,实效性更强。
Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method. 其次为:企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围;
In the age after the financial crisis, the author hereof analyze some cases about false statement and the theories to start this research through comparative method. 在后金融危机时代的背景下,笔者认真分析国内虚假陈述案例及相关领域学术研究成果,运用比较的研究方法开展本课题的研究。