| 1. | Research on equity method and consolidated financial statement
权益法与合并报表的编制 |
| 2. | How to read the offset entry of the combined financial statement ' s work sheet
谈合并报表工作底稿中的抵销分录 |
| 3. | And " what does the user of the combined accounting statement need
、 “合并报表会计信息使用者需要什么信息? ” |
| 4. | " and " which information should be expressed by the combined accounting statement ?
这样的问题，而且还要对“合并报表能提供什么样的会计信息? ” |
| 5. | New method for consolidated accounts - thought on how to prepare consolidated financial statement under internet circumstance
关于网络环境下合并报表编制方法的思考 |
| 6. | To make financial reports , they must take into consideration the difference between different countries ' accounting policies
为了编制合并报表，跨国公司需要克服各国间会计政策等各方面的差异。 |
| 7. | The fourth chapter is about consolidation scope theory . the definition of parent company and subsidiary company is discussed
本文对合并报表的范围进行分析：即哪些子公司应当列入合并报表的范围以及合并范围变化应当进行何种会计处理。 |
| 8. | 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。 |
| 9. | Because consolidated accounting statements arose late in china , there are many problems about the theory and practice of consolidated accounting statements , which need to be solved
目前我国合并报表会计的发展还相当滞后，理论上和实务上还存在相当多的问题尚待澄清和解决。 |
| 10. | And the reason is expressed by many concepts , which could be organized to form a kind of structure . the researcher s angle of view or logic circuit of thought decides the type of the structure
这一认识是借助相关概念和范畴来体现，这些概念和范畴的有机连结则成为合并报表会计方法的理论结构。 |
