淺談新準(zhǔn)則中合并財(cái)務(wù)報(bào)表的編制問(wèn)題畢業(yè)論文(已修改)
2025-07-26 21:08 本頁(yè)面
【正文】 1 目 錄 一、新會(huì)計(jì)準(zhǔn)則 .......................................................... 3 （一）新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)表合并的變化 .................................... 3 ...................................... 3 .............................................. 3 （二）新會(huì)計(jì)準(zhǔn)則下合并財(cái)務(wù)報(bào)表的特點(diǎn) .................................... 3 表的合并范圍 ................................ 3 ，區(qū)分企業(yè)合并類(lèi)型 .................................... 4 二、新準(zhǔn)則下合并會(huì)計(jì)報(bào)表的編制 .......................................... 4 （一） 新準(zhǔn)則下合并會(huì)計(jì)報(bào)表的變化 ........................................ 4 ........................................ 4 .................................................... 4 （二 ）新舊準(zhǔn)則中合并會(huì)計(jì)報(bào)表具體操作方法上的差異 ........................ 4 ...................................................... 4 .................................................... 5 .............................................. 5 （三）新準(zhǔn)則下財(cái)務(wù)報(bào)表合并實(shí)際案例（花神集團(tuán)） .......................... 5 ........................................................ 5 .......................................................... 5 ................................................................ 6 .............................................................. 6 .......................................... 6 6. 借款費(fèi)用 ............................................................. 6 ................................................................ 6 ............................................................ 6 .............................................................. 6 ................................................. 6 11. 稅項(xiàng) .............................................................. 11 12. 企業(yè)合并及合并財(cái)務(wù)報(bào)表 ............................................. 12 三、總結(jié) ............................................................... 14 參 考 文 獻(xiàn) ............................................................ 15 2 淺談新準(zhǔn)則中合并財(cái)務(wù)報(bào)表的 編制問(wèn)題 —— 以花神集團(tuán)財(cái)務(wù)變更為例 [摘要 ]新會(huì)計(jì)準(zhǔn)則正是在會(huì)計(jì)的國(guó)際協(xié)調(diào)和趨同的大背景下，同時(shí)考慮我國(guó)的特殊經(jīng)濟(jì)環(huán)境的大背景下頒布的。它的頒布是我國(guó)會(huì)計(jì) 審計(jì) 史上的里程碑，對(duì)促進(jìn)經(jīng)濟(jì)社會(huì)發(fā)展、全面建設(shè)小康社會(huì)具有重大的意義。本文 初步 分析了新會(huì)計(jì)準(zhǔn)則 下實(shí)體 公司財(cái)務(wù)報(bào)表的 合并財(cái)務(wù)報(bào)表的編制 問(wèn)題 ， 并以桐鄉(xiāng)花神集團(tuán)與旗下子公司在新準(zhǔn)則后的財(cái)務(wù)情況入手， 從而真實(shí)、全面的反應(yīng)企業(yè)集團(tuán)在整 體上的全貌問(wèn)題，提高合并財(cái)務(wù)報(bào)表的 可靠性和相關(guān)性，以及合并報(bào)表中要注意的事項(xiàng)。 [關(guān)鍵詞 ]： 新會(huì)計(jì)準(zhǔn)則 新會(huì)計(jì)準(zhǔn)則下報(bào)表編制 花神集團(tuán)新會(huì)計(jì)準(zhǔn)則下報(bào)表編制實(shí)例 [ABSTRACT]The new accounting standards Came along with the background of the international accounting convergence and coordination, also take the consider of the special economic environment of our country promulgated, which came as a milestone in the history of China39。s accounting audit, to promote economic and social development, the prehensive construction welloff society of great significance. We here analysis of the preparation of consolidated financial statement financial reporting entity panies under the new accounting standards Preliminary, then made the “ FLORA GROUP” to be the real story to show more the characters of the new accounting standards. the whole view of the problem in the reaction on the enterprise group to real, prehensive, improve the reliability and relevance of the consolidated financial statements, and the matters needing attention in consolidated statements. [Key Words] New Accounting Standards。 The Consolidated of financial statements。 Matter in attention。 3 一、 新會(huì)計(jì)準(zhǔn)則 為了適應(yīng)社會(huì)主義市場(chǎng)經(jīng)濟(jì)發(fā)展需要，進(jìn)一步完善企業(yè)會(huì)計(jì)準(zhǔn)則體系，提高企業(yè)合并財(cái)務(wù)報(bào)表質(zhì)量， 國(guó)家 20xx 年頒布了新的會(huì)計(jì)準(zhǔn)則。 （ 一 ） 新會(huì)計(jì)準(zhǔn)則下財(cái)務(wù)報(bào)表合并的 變化 新準(zhǔn)則使得 集團(tuán)內(nèi)部企業(yè)相互持股的合并會(huì)計(jì)報(bào)表，在會(huì)計(jì)確認(rèn)與計(jì)量等方面又衍生出許多問(wèn)題。 它 主要就合并范圍、
研究報(bào)告相關(guān)推薦
鄂ICP備17016276號(hào)-1