合并报表

SPE设立的真正目的是分散或转移风险、节约融资成本及合法避税，但是由于会计准则特别是合并报表规则上的漏洞，使SPE沦落为某些企业表外融资、隐藏债务的工具。

The true purpose of SPE is to distract from risk , to save the cost of financing and to avoid taxes legally , but on account of the shortcomings of consolidation rules , SPE has become means of off-balance sheet financing and hiding debt for some enterprises .

然而对少数股东权益的不同观点导致了不同的合并报表理论，而不同合并理论又对合并报表产生了不同的影响，进而影响了合并理论的选择。

However , the different views on minority shareholder rights led to different consolidation theory , and which has affected the consolidation theory choice .

SPE一直没能纳入发起人的合并报表，导致其逐渐沦为某些企业进行表外融资、隐藏债务的工具。

SPE has not been included in the consolidated financial statement of sponsors in the long term , which makes it become means of off-balance-sheet financing and hiding debt for some enterprises .

合并报表暂行规定探析

A Probe Into the Temporary Provisions of Merging Financial Report Forms

论合并报表内部交易事项的抵销

On the Offset of the Internal Transaction Items in Combined Statement

本章第六部分对合并报表的局限性及弥补办法进行了？

Research on limitation and implement ways of consolidated accounting statements .

其边界与会计中合并报表的边界相一致。

Its boundary keeps consistent with that of emerging accounting report .

复杂股权结构下的合并报表问题研究

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

完善集团公司会计合并报表的建议

Advices For Improving Accountant Coherent Report Forms Of Group Corporation

权益理论与合并报表方法

Equity Theory and the Method of Consolidating Financial Statements

我国和国外的合并报表对此问题如何处理？

How does domestic and foreign consolidated statement deal with such a problem ?

我国合并报表中若干会计问题研究

Study on Some Accounting Problems of China Consolidated Statements

浅谈合并报表中几个实务问题的处理

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

浅谈我国合并报表的方法

Talking about the Combined Statement Method of China

合并报表中的盈余管理问题分析

An Analysis of Earnings Management in Combining Statement

权益法与合并报表的编制

Research on equity method and consolidated financial statement

企业合并报表的会计处理方法比较&购买法与权益集合法的比较

Probe in Accounting Method of Combined Statement

作为一家私人银行，我们可以提供全球托管或合并报表服务。

As a private bank , we can provide global custody or provide consolidated statements .

法国、日本采用合并报表中的递延法或债务法。

France and Japan adopt the debt method or the deferred method of consolidated financial statement .

金融控股公司与专业银行相比，具有几方面的优势，如信息优势，规模经济，范围经济，风险递减以及通过合并报表合理避税等优势。

The financial holding company has some theoretical and practical advantages and disadvantages versus specialized financial intermediaries .

合并报表中的个体概念

Entity concept in consolidated statements

随着合并报表的发展，允许部分母公司豁免编报将是必然趋势。

It is an inevitable trend to permit partial parent-company exemption as the consolidated financial statement developing .

合并报表与母公司报表的有用性：理论分析与经验检验

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

谈合并报表工作底稿中的抵销分录主要款目与机读目录

How to Read the Offset Entry of the Combined Financial Statement 's Work Sheet The Main Entry and MARC

因此，对于合并报表范围的研究有其重要的理论和现实意义。

So we say that study on consolidation scope of consolidated financial statements is of theoretical and realistic meaning .

合并报表范围如发生变更，应当披露变更内容、原因。

In case of changes of the consolidated statements , the content and causes for the changes shall be disclosed .

合并报表时，其中一个必须用作主报表以包含另一个报表。

When you combine reports , one of them must serve as the main report that contains the other report .

结果表明该方法有利于直接和间接控制方式下合并报表的编制。

The result show that it is helpful to use this method to prepare combined statements on direct and indirect control .

跨行业、跨地区经营的集团企业在不同行业地区的风险收益水平差异很大，合并报表难以反映。

Group enterprises have different risks and earnings in different industries and areas , but a consolidated financial statement cannot fairly present them .

采用购买法编制合并报表是主流，但并不能因此禁止采用权益集合法。

Using purchase method for consolidated statements is the trunk stream , on the other hand , pooling of interest method cant be prohibited however .