合并会计报表抵消分录的编制

Compilation of offsetting Entry in Consolidated Accounting Statement

本文详细介绍了为何要编制合并会计报表、哪些应纳入合并会计报表范围,在公司连续编制情况下,对以前年度已经做抵消的事项在今年编制合并会计报表时为何还要编制抵消分录进行了论述。

Some vital issues,as why consolidated acccounting statement should be compiled,what fall into the range of the statement,why is this-year statement some items offset in the previous fiscal years should be expresed in offsetting entry under the condition of continuous compilation in company,are all stated detailedly in this paper.