合并會(huì)計(jì)報(bào)表

前言····························3

二、合并會(huì)計(jì)報(bào)表的概述······················3

（一）合并會(huì)計(jì)報(bào)表的含義及種類··················3

（二）合并會(huì)計(jì)報(bào)表的編制原則·····································3

三、合并會(huì)計(jì)報(bào)表的合并理論及合并原則················4

（一）合并會(huì)計(jì)報(bào)表的合并理論····················4

（二）合并會(huì)計(jì)報(bào)表的一般原則····················4

四、合并會(huì)計(jì)報(bào)表的合并范圍·····················4

（一） 母公司擁有其過半數(shù)以上( 不包括半數(shù)) 權(quán)益性資本的被投資企業(yè)··4

（二） 被母公司控制的其他被投資企業(yè)·················5

（三） 不納入合并范圍的子公司····················5

（四）電力集團(tuán)公司合并會(huì)計(jì)報(bào)表的具體范圍··············5

五、我國關(guān)于合并價(jià)差的有關(guān)規(guī)定及存在問題和完善我國合并價(jià)差的會(huì)計(jì)處理的方法·······························5

（一）合并價(jià)差的有關(guān)規(guī)定及存在問題·················5

（二）完善我國合并價(jià)差的會(huì)計(jì)處理的方法···············6

六、新舊會(huì)計(jì)準(zhǔn)則下合并財(cái)務(wù)報(bào)表相關(guān)問題比較研究···········7

（一）編制合并會(huì)計(jì)報(bào)表所依據(jù)的基本理論發(fā)生變化···········7

（二）合井對(duì)務(wù)報(bào)衰種類的不同····················7

（三）、對(duì)企業(yè)的影響························8

七、摘束語·····························8

參考文獻(xiàn)······························9

內(nèi) 容 摘 要

摘要：根據(jù)合并會(huì)計(jì)報(bào)表的基本理論、國際慣例和國家的有關(guān)規(guī)定, 結(jié)合電力企業(yè)集團(tuán)的實(shí)際情況, 討論了合并會(huì)計(jì)報(bào)表的合并原則、合并范圍與編制合并會(huì)計(jì)報(bào)表的程序方法。

關(guān)鍵詞： 合并會(huì)計(jì)報(bào)  原則  范圍  編制方法