利用用友软件对如何合并会计报表进行了初步研究，并以案例的形式阐明了采用用友软件实现合并会计报表的步骤，提出了合并会计报表的编制方法。

The integration of the accounting report with the UF software is studied and its implementation is illustrated with examples. The methods to draw up an integrated accounting report are presented.

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法 是当前我国集团公司合并会计报表编制实务中普遍采用的一种方法。

Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region.

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