谈合并报表工作底稿中的抵销分录

How to Read the Offset Entry of the Combined Financial Statement's Work Sheet

编制合并会计报表是为了更好地反映企业集团的财务状况、经营成果,它的编制有其自身的特殊性,其抵销分录是编制合并会计报表的重点。为了便于广大会计工作者更好地编制合并会计报表,抵销分录也应该意义清晰、简单明了,便于操作和理解。

To prepare the combined financial statement can show the true financial statements and the operation's results of enterprises. With its special features the preparation of offset entery is the focus in combined financial statement. To make the accountants prepare the combined financial statement easily, offset entery should be clear and simple in connotation and operate easily.