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 compilati
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 compilati
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。