摘要
本文紧紧抓住合并财务报表的特征,简明扼要地介绍了合并财务报表项目的审核要点,对于及时发现和修改合并财务报表项目中存在的问题,提高工作效率很有帮助。
This article focuses on the features of the consolidated financial statements,concisely introduces the audit main points of the consolidated financial statements.It is helpful to find and amend the problems existing in the consolidated financial statements as well as to improve the working efficiency.
出处
《福建建设科技》
2017年第5期79-80,共2页
Fujian Construction Science & Technology
关键词
合并财务报表
审核与验证
Consolidated financial statements
audit and verification