| 1. | Consolidated statement of cost of goods sold
合并销货成本表 |
| 2. | The second chapter introduces the methodology of consolidated statement
第二章研究合并财务报表的方法论。 |
| 3. | The consideration of the merge scope and method for consolidated statements
对合并会计报表合并范围和方法的思考 |
| 4. | Correspondently , the importance of consolidated statement is highlighted
与此相对应，合并财务报表的重要性也日益凸现。 |
| 5. | The handing of the problems in consolidated statement of the subsidiaries with negative assets
合并会计报表编制中资不抵债子公司问题的会计处理 |
| 6. | Financial highlights , consolidated statements of operations , consolidated balance sheets , divisional information
附件：业绩一览综合营业报表综合资产负债表业务部门资料。 |
| 7. | Attachments : financial highlights , consolidated statements of operations , consolidated balance sheets , divisional information
附件：业绩一览综合营业报表综合资产负债表各业务部门资料。 |
| 8. | Consolidation theory involved in consolidated statement has following contents : proprietorship theory , entity theory and parent company theory
合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。 |
| 9. | Research of consolidation theory is helpful to solve problems of recognition , measurement and disclosure of minority interests of consolidated statement
合并理论的研究有助于解决合并报表中少数股权和少数股东损益的确认、计垦和报告等问题。 |
| 10. | In view of the " consolidation difference " occurred on the consolidated statement , analyzes the difference of interest investment , consolidation difference and goodwill in detail
并对其内容和特点作了简单的介绍。其次，本文就会计理论问题进行了详细的阐述。 |
