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.

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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.

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利用用友软件对如何合并会计报表进行了初步研究，并以案例的形式阐明了采用用友软件实现合并会计报表的步骤，提出了合并会计报表的编制方法。

The integration of the accounting report with the UF software is studied and its implementation is illustrated with examples. The methods to draw up an integrated accounting report are presented.

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