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合并報(bào)表中盈余公積確定方法的研究
畢業(yè)論文
合并報(bào)表中盈余公積確定方法的研究
摘 要：合并會(huì)計(jì)報(bào)表，它是以母公司和子公司組成的集團(tuán)為1個(gè)會(huì)計(jì)主體，以母、子公司的個(gè)別會(huì)計(jì)報(bào)表為基礎(chǔ)，由母公司編制的綜合反映企業(yè)集團(tuán)的經(jīng)營(yíng)成果、財(cái)務(wù)狀況及其現(xiàn)金流量變動(dòng)情況的會(huì)計(jì)報(bào)表，它是目前披露企業(yè)集團(tuán)公司會(huì)計(jì)信息的主要手段。我國(guó)合并會(huì)計(jì)報(bào)表采用的是母公司理論。編制合并會(huì)計(jì)報(bào)表的1個(gè)重要目的就是向母公司的股東反映他們?cè)谄髽I(yè)集團(tuán)中享有的權(quán)益及可分配的利潤(rùn)。“提取盈余公積”項(xiàng)目作為合并利潤(rùn)分配表中的1個(gè)重要項(xiàng)目，它的多少對(duì)可供母公司股東分配的利潤(rùn)影響很大。對(duì)該項(xiàng)目在合并會(huì)計(jì)報(bào)表中應(yīng)如何反映，很值得探討。
關(guān)鍵詞：母公司；子公司；合并報(bào)表；盈余公積；抵消；補(bǔ)提。
A research on the method of determining the earnings commonreserve fund in consolidated statements accounting
Abstract: Consolidated financial statement considers the groups that composed of parent corporations and subsidiary corporations as an accounting entity.It is based on individual accounting statements of parent corporations and subsidiary corporations and prepared by parent corporations in to show the financial position operation results and cash flows of the whole group. Consolidated financial statement is the main means of disclosing accounting information of groups.our consolidated accounting statements of the parent company theory. Preparation of the consolidated accounting statements is an important objective of the shareholders of the parent company to reflect their enterprise groups to enjoy the benefits and allocation of the profits. "Extraction reserve" project as a merger of profit distribution of an important project, The number of shareholders of the parent company for the distribution of profit was very influential. Item in consolidated accounting statements should reflect how well worth exploring.
Keywords: Parent company; Subsidiary company; Merge report form; Earnings commonreserve fund; Counterbalance; Makes up raises.
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