第二部分为合并会计报表概述。
The second section summarizes the consolidation financial statements.
控制是合并会计报表的基础。
Control is the basis for consolidating financial statements.
指出当前我国合并会计报表的理论定位。
Also point out the existing theory of consolidated statement.
进一步了解与合并会计报表相关的问题。
Better understand issues associated with consolidated financial reporting.
合并会计原则：相关性、可靠性兼备原则；
Principle of combination accounting: both the relevance and reliability;
编制合并会计报表要以一定的理论为依据。
The making of combined financial statement should be based on the valid theory.
掌握合并会计报表的概念，三种合并理论。
The conception of consolidated accounting statement and three kinds of consolidate theory.
合并会计报表是当前财务会计的三大难题之一。
Consolidated statements is one of the three problems in financial accounting now.
合并会计报表问题是当前财务会计的难题之一。
Consolidated accounting statement is one of the difficult problems in financial accounting field.
合并会计使会计主体假设、会计分期假设松动。
Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.
合并会计的目标。
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.
因此认真研究合并会计报表理论就成为当务之急。
So seriously study to the consolidated financial statement theories is to become the urgent matter of the moment.
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.
本文所介绍的合并会计报表系统，可以解决这些问题。
These problems can be solved with this system described in this paper.
合并会计报表模式是合并理论与合并方法相结合的方式。
The patterns of consolidated accounting statements are the modes of combination theories and methods of consolidated accounting statements.
第六部分介绍了中、美合并会计报表商誉处理的差异分析；
The sixth part expresses the differences of the goodwill between the America and China.
合并会计报表的真实性受到个别会计报表信息真实性的影响。
The authenticity of Combined financial statement will be influenced by the authenticity of individual financial statements.
通过实例计算，说明不同合并会计方法下盈利指标存在很大的差异。
Through calculating real cases, we can know that profit index is quite different under accounting methods of various mergers.
第二部分提出并比较了合并会计处理三种方法的理论假设和具体方法。
Next we compared the there accounting methods for business combinations and analyzed the limitations of pooling of interests method.
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.
第五部分介绍了中、美合并会计报表外币报表折算处理的差异分析；
The fifth part expresses the differences of the foreign currency conversion between the America and China.
合并会计报表作为会计三大难题之一，会计界对其研究一直方兴未艾。
As one of the three most difficult problems in accounting field, consolidating financial statements have being researched.
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.
合并会计的目标是为现在和潜在的使用者提供受托经管责任和决策有用信息。
The goal of combination accounting is to offer useful information about managing and decision to users (maybe now or potential).
进而提出改进和完善我国合并会计报表的合并价差的会计处理的思路与建议。
Some thoughts and suggestions for improving and perfecting the accounting treatment for consolidated price difference of consolidated financial reports in China are presented.
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.
对注册会计师如何执行合并会计报表审计业务、保证执业质量具有现实意义。
This paper is provided with realism signification to certified public accountants to perform CFS auditing procedure and ensuring assignment.
合并会计报表被称为财务会计四大难题之一，近年来引起学术界的广泛关注。
Consolidated financial statement to is called the finance accountancy one of the four greatest hard nut to cracks, cause extensive concern of the academic circles in recent years.
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.
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