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合并财务报表研究

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摘要 在经济活动中最值得关注的是就是企业的各项经济指标。其来源主要包括在企业的财务报告中。所谓财务报告,是指企业对提供的反映企业某一特定日期财务状况和某一会计期间经营成果、现金流量的文件。财务会计包括会计报告、会计报表附注和财务情况说明书。
作者 王晶
机构地区 沈阳工贸学校
出处 《现代商贸工业》 2008年第13期208-209,共2页 Modern Business Trade Industry
关键词 合并 控制 抵销
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