Declared and Paid Consolidatedly by the Taxpayers

用法例句

Through the analysis of the cause of variance and the method of process in combined statement, points out the limitation in our Interim Provisions and presents the methods complying with conventions of contemporary accounting.

通过对合并会计报表中合并价差产生的原因及实质的分析，指出我国《合并报表暂行规定》中对合并价差处理的不恰当之处，提出符合国际惯例的解决方法。

Preparation of combined statement has been the more controversial issues of financial accounting theory,the basic methods and theories are also constantly in the debate and exploration.

笔者也从合并报表编制的三大基础理论出发,分析了新的会计准则关于财务报表合并理论的相关规定,并在对母公司理论和实体理论的比较中提出了新的母公司理论和实体理论,以求更加合理地确定合并报表的编制基础。

The preparation of the consolidated financial statements, which is one of the four difficult issues in the financial accounting field, has aroused general concern of the world.

合并报表问题是当前财务会计的四大难题之一,受到世界范围内的广泛关注。

In this paper, we probe into the different inference of the complete equity method and the complex equity method on the consolidate statement, and propose some advices on the equity method and consolidated statement in China.

本文在分析完全权益法与不完全权益法的基础上,探讨了完全权益法与不完全权益法对合并报表编制的影响,并对我国的权益法及合并报表编制方法进行探讨。

The paper analyses the deficiency from the theorize basis of the consolidated statement, the consolidated scope, the making processing procedure, the using efficiency and using gains.

提出了将“实质重于形式”原则应用于合并报表编制过程中 ;改不完全权益法为完全权益法 ;以母公司理论为主要依据辅之以实体理论和所有权理论的某些作法对母、子公司业务进行全部抵销等观

entity concept in consolidated statements

合并报表中的个体概念

The Analyais of the Method of Proessing in Combined Statement;

合并报表中合并价差处理方法的探讨

Talking about the Treatment of Some Practical Problems of the Consolidated Financial Statements;

浅谈合并报表中几个实务问题的处理

Characteristics Comparison and Option of Making Combined Financial Statement;

合并报表编制理论的特点、比较与选用

A Study on the Consolidated Statements under Complex Share-holding Structures

复杂股权结构下的合并报表问题研究

The Usefulness of the Consolidated Statements and the Parent Company Statements:Theoretical Analysis and Empirical Test;

合并报表与母公司报表的有用性:理论分析与经验检验

group financial statement

分组合并的财务报表

The Comparison Studies on Consolidated Financial Statement and Other Financial Statement;

合并会计报表与其他会计报表的比较研究

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

Price Difference in Financial Report Form Combination In Enterprise Groups;

论企业集团合并财务报表中合并价差问题

Consolidated Financial Statements IAS 3

合并财务报表国际会计标准

Study on Information Quality Characteristics of Our Country s Combined Accounting Statements;

我国合并会计报表信息质量特征研究

The Practical Research of Consolidated Financial Statements for Electric Power Group;

电力集团公司合并会计报表编制研究

Research of Accounting Standard on High-quality Consolidated Financial Statements;

高质量的合并财务报表会计准则研究

The Comparison and Selection of Three Unified Finance Report Forms Theory;

三种合并财务报表理论的比较与选择

Analizing and Dealing with Elimination Entries of Combined Statements;

合并会计报表抵销分录的分析与处理

Drawing up and Understanding the Compensated Sale Account in the Combined Accounting Form;

合并会计报表抵销分录的编制与理解

The Reality and Reforming Direction of Consolidated Accounting Statement in China;

我国合并会计报表的现状及改革方向