会计专业翻译英语

来源：百度知道 编辑：UC知道 时间：2024/07/04 04:38:23
合并报表问题作为会计领域的难点，其理论研究与制度建设都相对不足与滞后。我国编制合并报表的历史较短，企业在合并实践中遇到诸多需要深入探索的问题。本文结合新会计准则的相关规定，对报表合并范围，以及从实务出发，选取准则中未明确成文的某些特殊事项进行分析。

The consolidated financial problems as accounting field, the difficulties of theoretical research and system construction and relative lag. Our history of compilation of consolidated financial statements, the enterprise in shorter encountered in practice to explore the various problems. Based on the related provisions of the new accounting standards for reports consolidated range, and selection criteria from practice, not clear written some special issues were analyzed.