合并報表中盈余公積確定方法的研究

合并報表中盈余公積確定方法的研究

畢業論文

合并報表中盈余公積確定方法的研究
 
摘  要：合并會計報表，它是以母公司和子公司組成的集團為1個會計主體，以母、子公司的個別會計報表為基礎，由母公司編制的綜合反映企業集團的經營成果、財務狀況及其現金流量變動情況的會計報表，它是目前披露企業集團公司會計信息的主要手段。我國合并會計報表采用的是母公司理論。編制合并會計報表的1個重要目的就是向母公司的股東反映他們在企業集團中享有的權益及可分配的利潤。“提取盈余公積”項目作為合并利潤分配表中的1個重要項目，它的多少對可供母公司股東分配的利潤影響很大。對該項目在合并會計報表中應如何反映，很值得探討。

關鍵詞：母公司；子公司；合并報表；盈余公積；抵消；補提。

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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