合并会计报表编制的若干问题探讨
合并会计报表编制的若干问题探讨
摘要: 合并会计报表自本世纪初在美国首次出现以来，逐渐在世界各国成为普遍惯例。而且随着世界范围内企业购并业务的不断涌现，合并报表的编制难度在不断增加，如何规范合并会计报表的编制，也就成为会计理论界与实务界共同探讨的1个重要课题。我国对合并报表编制还存在不少问题，1些处理已经过时，1些重要的.合并实务并没有规范，这样就使会计人员在实际处理相关业务时无章可循。因此，必须加强对我国合并报表编制的改进，本文的写作目的就是针对我国对合并报表编制的规定存在的1些问题，提出自己的想法。本文首先讨论了合并会计报表的3种基本理论--所有者理论、母公司理论和实体理论及其优缺点，指出我国未来在选择合并会计报表理论时，应当以主体观为主。然后介绍了我国合并会计报表合并范围的界定。 最后，对我国合并报表编制中提取盈余公积的抵销分录,内部存货交易和集团内部债券交易存在的问题进行分析,提出了自己的处理意见。
关键词：合并会计报表； 合并理论； 合并范围； 抵销分录
The Disscusion of Severe Questions about Preparing Consolidated Statement
Abstract: Since the combined accounting statement appeared in the USA for the first time at the beginning of this century,it becomes the general convention in the countries all over the world gradually. And as enterprise aquistion and merger business emerging constantly in the whole world, the difficulty of preparing the combined accounting statement is increasing constantly how to norm the preparing of the combined financial statement just become an important subject that the circle of accounting theory and practice circle probe into together. That many problems existing in preparing combined accounting statement in our country yet, some treatment having been already out of date, no norm existing in some important combined practice, make accountants have no chapter to follow while dealing with relevant business. So, it must strengthen the improvement of preparing combined accounting statement of our country. The writing purpose here is directing against some problems to regulation of preparing combined accounting statement in our country at present and put forward with my own ideas. First of all, the paper discusses the three theoretical basis of consolidated statement --the proprietorship theory, the parent company theory and the entity theory，and points out that we should emphasis on the entity theory in the future when we select the theory of consolidated financial statements. Then, introduces the regulations of consolidated range of the consolidated accounting statement. At last, analyzes the questions about the tradeoff of the inner inventories trade, drawing retained earnings and the inner bond trade in preparing consolidated accounting statement and puts forward with my own ideas about these questions.
Keywords: Consolidated accounting statement; Consolidation theory; Consolidated range; Offset entry
