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由于经营等问题,在市场竞争下,企业之间的合并就从未间断过,随着市场发育程度的不断提高,各种制度的不断完善,掀起了一次又一次的企业合并浪潮,企业合并指企业为了达到某种经营上的经济目的,通过合并的形式控制其他企业经营活动的行为。被合并企业的财产转变成为一家的企业财产,而且从多个法人变成了一个法人,使得企业看上去就是一个整体。本文从合并会计报表的特点入手,加以实际案例进行分析,并且对其中的问题进行详细探讨,旨在为其他同行编制企业合并会计报告时提供借鉴与参考。
As a result of the operation and other issues, under the market competition, the merger between enterprises has never stopped. With the continuous improvement of the market development and continuous improvement of various systems, the wave of mergers and acquisitions has been set off again and again. The merger of enterprises In order to achieve a certain economic operation, the enterprise controls the operation of other enterprises through amalgamation. The merged company’s property into a corporate property, but also from a number of legal persons into a legal person, making the business appears to be a whole. This article starts from the characteristics of the consolidated financial statements, analyzes the actual cases, and discusses the issues in detail in order to provide reference and reference for other peers in the preparation of the consolidated financial statements.