试论合并会计报表的勾稽关系

On the Multi-relationship among Merging Accounting Report Forms

《〈中国注册会计师独立审计准则〉释义 (第三辑 )》提出了“合并净利润≤母公司净利润”的勾稽关系。实际上 ,合并净利润与母公司净利润关系比较复杂 ,两者相等、前者大于后者。

CPA Independent Audit Norm put forward the multi relationship of merging net profit equal or less than the net profit of parent company. Actually, the relationship of merging net profit and the net profit of parent company is very complicated, the two is equal, the former is more than the latter, or the former is less than the latter.