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.
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.
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.
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.
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.
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