| 合并报表中盈余公积的处理 |
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| 引用本文： | 朱钢,吴君民,程文文.合并报表中盈余公积的处理[J].江苏科技大学学报(社会科学版),1999,13(3). |
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| 作者姓名： | 朱钢 吴君民 程文文 |
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| 作者单位： | (华东船舶工业学院管理工程系 江苏 镇江 212003) |
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| 摘 要： | 对合并报表中盈余公积合并处理的两种方法进行比较，分析产生差异的原因，讨论了有关调整分录问题，并提出比较合理的解决方法。
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| 关 键 词： | 会计报表 会计科目/合并 |
| 修稿时间： | 1999-01-18 |
Preparing the Item of Appropriated Retained Earnings in Consolidated Statements |
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| Zhu Gang,Wu Junmin,Cheng Wenwen.Preparing the Item of Appropriated Retained Earnings in Consolidated Statements[J].Journal of Jiangsu University of Science and Technology:Natural Science Edition,1999,13(3). |
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| Authors: | Zhu Gang Wu Junmin Cheng Wenwen |
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| Abstract: | Makes a
comparison of two methods about preparing the item of appropriated retained earnings in
consolidated statements. Then the paper analyzes the differences of the two methods and
discusses the adjusting entries about them. It also points out how to solve the problems
properly. |
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