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.
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.
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.
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