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tan he bing cai wu bao biao xue xi si lu
Author(s): 
Pages: 52-55
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  合并财务报表学习思路合并调整分录合并抵销分录;
Abstract: 合并财务报表是财务会计学习中的一个难点,本文首先厘清了合并财务报表的内容构架,然后分析了合并调整分录与合并抵销分录,在此基础上对合并财务报表中的长期股权投资业务、内部商品交易、内部存货跌价准备的抵销进行了举例分析,为合并财务报表的学习提供了一种思路。
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