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.
这些化学公司已经合并成了一个巨型企业集团。
The chemical companies had amalgamated into a vast conglomerate.
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.
但是，在规定企业集团单一会计主体的界限时，却有着不同的观念，从而形成了三种不同的合并报表理论。
But there are different points of view to formulate the boundary of main body and therefore there are three different kinds of theory of combined report.
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.
合并现金流量表作为第三张主要报表已经为世界上一些主要国家的企业集团会计实务所采用，其编制也成为我国会计实务的研究内容。
As the third report form, the merging form of cash flow has been widely used by accounting offices of enterprise groups in some major countries, then it becomes the focus object in our country.
现金流量表的编制是广大会计实务工作者工作中的一个难题，特别是企业集团合并现金流量表的编制。
The preparation of the cash flow statement, especially the one of the business group is a hard job for the accountants.
跨行业、跨地区经营的集团企业在不同行业地区的风险收益水平差异很大，合并报表难以反映。
Group enterprises have different risks and earnings in different industries and areas, but a consolidated financial statement cannot fairly present them.
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.
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.
2008年6月，唐山钢铁和邯郸钢铁合并为河北钢铁集团，并以当时3175万吨的产能规模成为全国第一大钢铁企业集团。
In June 2008, tangshan steel and handan steel into hebei iron and steel group, and 31.75 million tons of production capacity at the time of the first large scale become steel enterprise group.
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.
而购买法不但符合国际惯例，而且通过以协商价来进行资产合并的方式确认商誉，可以避免企业集团粉饰企业利润，更加客观反映合并企业的财务状况。
The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a…
而购买法不但符合国际惯例，而且通过以协商价来进行资产合并的方式确认商誉，可以避免企业集团粉饰企业利润，更加客观反映合并企业的财务状况。
The purchase method is not only in accordance with the international accounting standard, but also can identify the existence of the commercial treaty through negotiating the price, which could a…
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