摘要
介绍了在合并资产负债表时有关抵销分录的产生理论依据及分析过程,以期读者能更准确地理解及掌握合并报表内容的分录处理。
In the article the author introduced the theoretical basis emerging and the analizing course of elimination entries on combining the balance sheets. This was a convenient way for the reader of in comprehending and mastering the methods of dealing With elimination entries.
出处
《科技创业月刊》
2007年第1期79-80,共2页
Journal of Entrepreneurship in Science & Technology
关键词
抵销分录
合并会计报表
母子公司
elimination entries, combined accounting statements, parent and subsidiary company
