集团企业合并会计报表过程中，会遇到许多问题。
During merging accounting report forms in enterprise, there might be met many problems.
企业合并会计处理方法有购买法和权益结合法两种。
There are two methods:purchase method and pooling of interest method to be chosen to book the consolidated assets and liabilities.
第四章结合新准则对完善我国企业合并会计提出了一些参考性建议。
Chapter Four based on the above introduction and discussion of business merger gives some suggestion of business merger accounting for reference.
虽然我国早在1995年就发布了企业合并会计准则的征求意见稿，但最终准则迟迟没有出台。
China published an Exposure Draft of an accounting standard on business combinations in 1995, but the final standard has not been issued till now.
通过对合并会计报表信息的分析，揭示企业集团财务决策和财务控制的深层问题。
By analysis of merging accounting report forms information, the enterprise financial decision and the deep problems of financial control are brought to light.
编制企业集团的合并会计报表时，应合并内部存货交易及其相关的减值准备。
It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account.
随着现代企业制度的建立，企业集团的不断发展壮大，合并会计报表已显得越来越重要。
With the establishment of the modern enterprise system and the rapid development of enterprise groups, the consolidated financial statements become more and more important.
随着企业集团在我国的不断发展壮大，证券市场对会计报表规范要求的不断提高，合并会计报表的重要性越来越明显。
With the development of groups and more strict requirement of finacial report, consolidated finacial statement, reflecting the whole financial state and running result, is more important.
随着企业集团在我国的不断发展壮大，证券市场对会计报表规范要求的不断提高，合并会计报表的重要性越来越明显。
With the development of groups and more strict requirement of finacial report, consolidated finacial statement, reflecting the whole financial state and running result, is more important.
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