| 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].大连铁道学院学报,1999,20(3):88-91. |
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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 |
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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 会计表报 |
The Analyais of the Method of Proessing in Combined Statement |
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| DU Ping.The Analyais of the Method of Proessing in Combined Statement[J].Journal of Dalian Railway Institute,1999,20(3):88-91. |
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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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| Keywords: | combined statement combined variance amortization |
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