| 1. | Study on the basic theory of preparing consolidated financial statements
对编制合并财务报表基本理论的探讨 |
| 2. | Three kinds of consolidated financial statement under the purchase method
收买法下三种合并财务报表理论比较 |
| 3. | The second chapter introduces the methodology of consolidated statement
第二章研究合并财务报表的方法论。 |
| 4. | Combined financial statement
合并财务报表 |
| 5. | Analysis of the consolidation theory and scope of consolidated financial statements
合并财务报表的合并理论与合并范围分析 |
| 6. | 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。 |
| 7. | Analysis of deference in financing - accounting relation between china and western countries
从会计目标角度谈合并财务报表的编制 |
| 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. | When preparing consolidated financial statements , the internal dealings of the parties to the combination shall be treated according to the accounting standards for enterprises no . 33 - consolidated financial statement
编制合并财务报表时，参与合并各方的内部交易等，应当按照《企业会计准则第33号- -合并财务报表》处理。 |
