| 施工企业集团合并财务报表内部交易抵销规则问题研究 |
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| 引用本文： | 张苓.施工企业集团合并财务报表内部交易抵销规则问题研究[J].价值工程,2010,29(18):20-21. |
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| 作者姓名： | 张苓 |
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| 作者单位： | 中铁十三局集团财务部,长春,130000 |
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| 摘 要： | 建筑业是我国国民经济的主要行业之一,本文以实际工作为基础,对大型施工企业集团在执行《建造合同准则》的背景下编制合并会计报表所遇到的特殊问题加以研究。
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| 关 键 词： | 建筑业 财务报表 内部交易 |
Problem Research on Insider Transaction Set-off Rule of Consolidated Financial Statements in Construction Company Group |
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| Zhang Ling.Problem Research on Insider Transaction Set-off Rule of Consolidated Financial Statements in Construction Company Group[J].Value Engineering,2010,29(18):20-21. |
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| Authors: | Zhang Ling |
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| Institution: | Zhang Ling (Financial Department( FD )China Railway 13th Bureau Group, Changchun 130000, China) |
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| Abstract: | Construction industry is one of major industries in our national economy. Basing on work practice, the paper studies on problems faced in making the financial statements under the situation of large construction eucerprise＇s implematior of ＂Construction Contract Standard＂. |
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| Keywords: | construction industry financial statements insider transaction |
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