| 试论合并会计报表的勾稽关系 |
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| 引用本文： | 耿琴. 试论合并会计报表的勾稽关系[J]. 安徽工业大学学报(社会科学版), 2004, 21(4): 44-45 |
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| 作者姓名： | 耿琴 |
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| 作者单位： | 安徽江南会计师事务所,安徽,马鞍山,243001 |
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| 摘 要： | 《〈中国注册会计师独立审计准则〉释义 (第三辑 )》提出了“合并净利润≤母公司净利润”的勾稽关系。实际上 ,合并净利润与母公司净利润关系比较复杂 ,两者相等、前者大于后者、前者小于后者的情况都可能存在
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| 关 键 词： | 勾稽关系 合并净利润 母公司净利润 未实现利润 内部交易 |
| 文章编号： | 1671-9247(2004)04-0044-02 |
| 修稿时间： | 2004-04-27 |
On the Multi-relationship among Merging Accounting Report Forms |
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| GENG Qin. On the Multi-relationship among Merging Accounting Report Forms[J]. , 2004, 21(4): 44-45 |
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| Authors: | GENG Qin |
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| Abstract: | CPA Independent Audit Norm put forward the multi relationship of merging net profit equal or less than the net profit of parent company. Actually, the relationship of merging net profit and the net profit of parent company is very complicated, the two is equal, the former is more than the latter, or the former is less than the latter. |
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| Keywords: | multi relationship merging net profit net profit of parent company unrealized profit inner deal |
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