| 谈合并会计报表抵销分录的编制 |
| |
| 引用本文： | 王越.谈合并会计报表抵销分录的编制[J].华北航天工业学院学报,2006,16(3):46-48. |
| |
| 作者姓名： | 王越 |
| |
| 作者单位： | 廊坊市地方税务局稽查局 河北廊坊065000 |
| |
| 摘 要： | 本文详细介绍了为何要编制合并会计报表,哪些应纳入合并会计报表范围,在公司连续编制情况下, 对以前年度已做抵销的事项在今后编制合并会计报表时为何还要进行抵销进行了论述。
|
| 关 键 词： | 连续编制 合并会计报表 抵销分录 |
| 文章编号： | 1009-2145（2006）03-0046-03 |
| 收稿时间： | 2006-03-27 |
Compilation of Offsetting Enty in Consolidated Accounting Statement |
| |
| WANG Yue.Compilation of Offsetting Enty in Consolidated Accounting Statement[J].Journal of North China Institute of Astronautic Engineering,2006,16(3):46-48. |
| |
| Authors: | WANG Yue |
| |
| Institution: | Tax Investigation Section of Local Taxation Bureau of Langfang City, Langfang 065000, China |
| |
| Abstract: | Some vital issues, such as why consolidated accounting statement should be compiled, what falls into the range of the statement, why some items in the previous fiscal years should be expressed in offsetting entry under the condition of continous compilation of the company, are stated detailedly in this paper. |
| |
| Keywords: | continous compilation consolidated accounting statement offsetting entry |
| 本文献已被 CNKI 维普 等数据库收录！ |
