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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
上市公司对外担保总额不得超过最近一个会计年度合并会计报表净资产的50%。
The total amount of guaranty provided by a listed company to any other party shall not exceed 50% of net assets in the combined accounting statement of the recent accounting year.
例如，拥有一个车库和一家纺织厂的公司，只有分析其合并会计报表就分析不透彻。
For example, a company that owns a garage and a textile factory cannot be analysed solely on its consolidated financial statements.
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.
就我国来说，合并会计报表问题的研究起步仅有十多年的历史，还有许多有待完善的地方。
In regard to our country, the research of consolidated financial statement starts only 10 years of history, still have many place that needed to perfect.
不论是国际会计准则IAS27还是我国的合并会计报表暂行规定，都将合并范围的界定作为准则的重点；
No matter in IAS27 or in temporary standards of consolidated accounting statement issued by our country, scope is the most important part in the standards, and be put premier.
第三部分介绍了中、美合并会计报表合并范围的差异分析，其中对特殊目的实体的合并问题做了特别分析；
The third part expresses the differences of the scope of the merger between the America and China, in which especially focus on the special purpose entity.
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.
外币报表折算损益的处理以及母子公司会计政策差异所引起的外币折算调整额在编制合并会计报表时的披露是需要注意的两个问题。
The convert with the temporal method is the other way round. Two issues are worthy of attention; the management of the profit and loss in the foreign currency accounting statement convert and the ann…
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