| 新旧企业会计准则中合并财务报表实务操作的差异比较与分析 |
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| 引用本文： | 李建国,雷宇新.新旧企业会计准则中合并财务报表实务操作的差异比较与分析[J].长春金融高等专科学校学报,2007(3):32-34. |
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| 作者姓名： | 李建国 雷宇新 |
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| 作者单位： | 长春金融高等专科学校,财务处,吉林,长春,130022;长春经济技术开发区,财务结算中心,吉林,长春,130031 |
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| 摘 要： | 2006年,财政部颁布了新的会计准则,与<合并会计报表暂行规定>相比,新颁布的<企业会计准则第33号--合并财务报表>在合并财务报表的概念、合并范围、程序,合并资产负债表、利润表、现金流量表及报表附注披露的内容等方面都有了很多差异.
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| 关 键 词： | 企业会计准则 合并财务报表 差异 |
| 文章编号： | 1671-6671（2007）03-0032-03 |
| 修稿时间： | 2007-05-12 |
The Comparison and Analysis of the Difference between the New Accounting Criterion and the Old Accounting Criterion on Consolidated Financial Statements |
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| Li Jian-guo,LEI Yu-xin.The Comparison and Analysis of the Difference between the New Accounting Criterion and the Old Accounting Criterion on Consolidated Financial Statements[J].Journal of Changchun Finance College,2007(3):32-34. |
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| Authors: | Li Jian-guo LEI Yu-xin |
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| Institution: | 1 .Office of Finance, Changchun Finance College, Changchun 130022, China; 2.Center of Finance Accounting, Developing Zone of Economy and Technology, Changchun 130031, China |
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| Abstract: | The Ministry of Finance issued a new accounting criterion in 2006. Compared with the old one, the new accounting criterion better analyzes the concept of the consolidated financial report forms, the scope of consolidation and process, and discusses many differences among the consolidated balance sheet, income statement, cash flow statement and the revealments of the annotations. |
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| Keywords: | accounting criterion consolidated financial report form difference |
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