| 合并报表中合并价差处理方法的探讨 |
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| 引用本文： | 杜萍.合并报表中合并价差处理方法的探讨[J].大连交通大学学报,1999,20(3). |
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| 作者姓名： | 杜萍 |
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| 作者单位： | 大连铁道学院,管理系,辽宁,大连,116028 |
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| 摘 要： | 通过对合并会计报表中合并价差产生的原因及实质的分析,指出我国《合并报表暂行规定》中对合并价差处理的不恰当之处,提出符合国际惯例的解决方法.
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| 关 键 词： | 合并报表 合并价差 摊销 |
| 修稿时间： | :1999-04-2 |
The Analysis of the Method of Processing in Combined Statement |
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| DU Ping.The Analysis of the Method of Processing in Combined Statement[J].Journal of Dalian Jiaotong University,1999,20(3). |
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| Authors: | DU Ping |
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| Abstract: | Through the analysis of the cause of variance
and the method of process in combined statement,points out the limitation in our Interim
Provisions and presents the methods complying with conventions of contemporary accounting. |
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