合并报表应收帐款与坏账的处理（consolidated statements, accounts receivable and bad debts）

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1、合并报表应收帐款与坏账的处理（Consolidatedstatements,accountsreceivableandbaddebts）CHAPTER1handlingofinternalaccountsreceivableandbaddebtreservesHowtooffsetthebaddebtprovisionforaccountreceivableinanenterprisegroup?Howistheprovisionforbaddebtsoffsetbytheinternalaccountsreceivablesetagainsttheconsolidated

2、financialstatementsofthepreviousyear?Inthecaseofgoodspurchasedattheendofanenterprisegroupattheendoftheinventoryperiod,whatistheoffsetoftheunrealizedinternalsalesprofitsincludedintheinventoryvalue?Howistheoffsetoftheunrealizedinternalsalesprofitsincludedintheinventoryvaluesetoutintheconsoli

3、datedfinancialstatementsduringthepreviousyear,andwhentheconsolidatedaccountingstatementsarepreparedinthecurrentperiod?Fortheinternalfixedassetstransactionsofanenterprisegroup,howshouldtheoffsettingbehandledinthepreparationofconsolidatedfinancialstatements?Forthefixedassetsformedbytheintern

4、altransactionoftheenterprisegroupinthepreviousyear,howshouldtheoffsettingbehandledinthepreparationofconsolidatedfinancialstatements?Inthecaseoftheliquidationofthefixedassetsformedbytheinternaltransactionoftheenterprisegroup,howshalltheoffsettingbehandledinthepreparationofconsolidatedfinanc

5、ialstatements?Fortheperiodwhenthefixedassetsusedintheenterprisegrouptransactionarenotcompleteandtheliquidationiscarriedoutinadvance,howshouldtheoffsettingbehandledinthepreparationofconsolidatedfinancialstatements?Inthecaseoftheliquidationofthefixedassetsusedintheformationoftheenterprisegro

6、upanditsextendeduse,howshalltheoffsettingbehandledinthepreparationoftheconsolidatedfinancialstatements?Forthecurrentsurplusreserveofthesubsidiarycompany,howshalltheoffsettingbehandledinthepreparationofconsolidatedfinancialstatements?Forthesurplusreservesofthepreviousyearofthesubsidiarycomp

7、any,howshalltheoffsetbehandledinthepreparationofconsolidatedfinancialstatements?HandlingofcurrentaccountsreceivableandbaddebtreservesInthecaseofcontinuousconsolidationofconsolidatedfinancialstatements,statementsshalloffsetitemsInthecaseofcontinuousconsolidated