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

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1、合并会计报表操作指南（Operatingguidelinesforconsolidatedfinancialstatements）Operatingguidelinesforconsolidatedfinancialstatements--------------------------------------------------------------------------------Publisheddate:May20,2006:ZJAuthor:Guicaihas172readersre

2、adthisarticleSection1SummaryofconsolidatedfinancialstatementsAmerger,theroleofaccountingstatements:first,consolidatedaccountingstatementscanprovidebytheparentcompanyoftheenterprisegroupreflectstheoveralloperationofforeignaccountinginformation;second,con

3、solidatedaccountingstatementstoavoidsomegroupsuseinternalcontrollinghumanrelations,accountingstatementsofdecorativepowder.Two,thecharacteristicsofconsolidatedfinancialstatements1.consolidatedaccountingstatementsreflecttheparentcompanyandthesubsidiarycom

4、panyofenterprisegroup'soverallfinancialpositionandtheresultsorreflecttheobject,iscomposedofapluralityofcorporateaccountingsubject,intheeconomicsenseofaccountingsubject.2.theconsolidatedfinancialstatementsarepreparedbytheholdingcompanyorparentcompanywhic

5、hhascontroloverotherenterprisesintheenterprisegroup.3.consolidatedfinancialstatementsarebasedonindividualaccountingstatements.4.thecompilationofconsolidatedfinancialstatementshasitsownuniquemethod.Consolidatedfinancialstatementsaredifferentfromconsolida

6、tedaccountingstatements:first,thepurposeofcompilingisdifferent;secondly,thebasisfordeterminingthescopeofthecompilationandreportingisdifferent;finally,thecompilationmethodsadoptedaredifferent.Three.Consolidatedscopeofconsolidatedfinancialstatements(1)the

7、scopeofconsolidationThe1.parentcompanyhasmorethanhalfofitsequitycapitaloftheinvestedenterprise;(1)theparentcompanyhasmorethanhalfoftheequitycapitaloftheinvestedenterprise;(2)theparentcompanyindirectlyownsmorethanhalfoftheequitycapitaloftheinvestedenterp

8、rise;(3)theparentcompanyownsandcontrolsmorethanhalfoftheequitycapitaloftheinvestedenterpriseinadirectandindirectway.2.otherinvestedenterprisescontrolledbyparentcompany(1)holdingmorethanhalfofthevotingrightsoftheinvestedenterprise