其边界与会计中合并报表的边界相一致。
Its boundary keeps consistent with that of emerging accounting report.
我国和国外的合并报表对此问题如何处理？
How does domestic and foreign consolidated statement deal with such a problem?
数据库结构介绍：工作底稿库和合并报表库文件的结构。
The database construction primarily introduced: work sheet database and Amalgamation Accounting Statement database.
第五章是对会计目标和合并报表会计信息质量的研究展望。
The fifth chapter proposes research prospect of the accounting goal and accounting information quality of the combined accounting statements .
因此，对于合并报表范围的研究有其重要的理论和现实意义。
So we say that study on consolidation scope of consolidated financial statements is of theoretical and realistic meaning.
结果表明该方法有利于直接和间接控制方式下合并报表的编制。
The result show that it is helpful to use this method to prepare combined statements on direct and indirect control.
采用购买法编制合并报表是主流，但并不能因此禁止采用权益集合法。
Using purchase method for consolidated statements is the trunk stream, on the other hand, pooling of interest method cant be prohibited however.
合并报表问题是当前财务会计的四大难题之一，受到世界范围内的广泛关注。
The preparation of the consolidated financial statements, which is one of the four difficult issues in the financial accounting field, has aroused general concern of the world.
就目前合并报表实务中内部交易的抵销及未实现利润的抵销问题进行了分析与探讨。
This paper analyzes and discusses the problem of internal transaction offset in the practice of combining statements and the offset problem of unrealiz.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms.
本文就上市公司有关合并报表问题加以探讨，以期提高会计信息披露质量，规范证券市场。
This paper discusses the issue of merged report forms so as to improve the quality of accountant's information disclosure and rectify the securities market.
银行经主管机关规定应编制合并报表时，其合并后之自有资本与风险性资产之比率，亦同。
For Banks which are required by the Competent Authority to produce consolidated financial statements, such ratio between equity capital and risk assets shall also be met on such consolidated basis.
上市公司信息披露质量与合并报表编制的真实、准确密切相关，关系到证券市场的有效性。
The quality of information disclosure of the listed company is associated with the reality and accuracy of making merged report forms. It is related to the effectiveness of the securities market.
本文从合并报表的编制理论、处理方法及合并范围等方面对合并报表的相关问题进行了探讨。
In this paper, the preparation of statements from the merger of theory, method and scope of the combined statements of the merger-related issues are discussed.
跨行业、跨地区经营的集团企业在不同行业地区的风险收益水平差异很大，合并报表难以反映。
Group enterprises have different risks and earnings in different industries and areas, but a consolidated financial statement cannot fairly present them.
按照欧盟委员会的要求，自2005年起，在欧盟的上市公司的合并报表必须按国际会计准则进行编报。
According to EU commission's request, from 2005, must carry on European Union's To be listed's combined statements according to the international accounting standards edits the newspaper.
但是，在规定企业集团单一会计主体的界限时，却有着不同的观念，从而形成了三种不同的合并报表理论。
But there are different points of view to formulate the boundary of main body and therefore there are three different kinds of theory of combined report.
为弥补合并报表的先天不足，需要对合并信息进行分解披露，国际上通行的做法便是编制分部财务报告。
To make up the deficiency of the merger reporting, we need to disclose segment information. Reporting segment information has been an international convention.
第二章是用户需求分析。主要介绍了对财务合并报表系统的功能要求，以及系统实施前后必须解决的一系列问题。
At the second part, this paper analyses requirements of this project and some questions which must be solved after or before this system is put in practice.
合并报表是将企业集团视为单一会计主体，从企业集团的整体出发，反映整个企业集团的财务状况和经营成果的报表。
Combined report is a kind of report which reflects financial state and business result of whole enterprise group by considering the enterprise group as a unique accounting main part.
就上市公司股利分配而言，母公司只有依照合并报表净利润与母公司报表净利润两者孰低原则进行股利分配，才能确保财务稳健；
From the perspective of dividend distribution, only if parent firm makes decisions upon the lower of the consolidated and parent earnings, financial soundness will be attained.
非凡行业的企业不宜合并的，可不予合并，但理卖将其会计报表一并报送。
Financial statements of an invested enterprise engaged in special line of business not suitable for consolidation, may not be consolidated, but they shall be submitted together.
非凡行业的企业不宜合并的，可不予合并，但理卖将其会计报表一并报送。
Financial statements of an invested enterprise engaged in special line of business not suitable for consolidation, may not be consolidated, but they shall be submitted together.
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