合并报表中盈余公积确定方法的研究

合并报表中盈余公积确定方法的研究
 
摘  要：合并会计报表，它是以母公司和子公司组成的集团为1个会计主体，以母、子公司的个别会计报表为基础，由母公司编制的综合反映企业集团的经营成果、财务状况及其现金流量变动情况的会计报表，它是目前披露企业集团公司会计信息的主要手段。我国合并会计报表采用的是母公司理论。编制合并会计报表的1个重要目的就是向母公司的股东反映他们在企业集团中享有的权益及可分配的利润。“提取盈余公积”项目作为合并利润分配表中的1个重要项目，它的多少对可供母公司股东分配的利润影响很大。对该项目在合并会计报表中应如何反映，很值得探讨。

关键词：母公司；子公司；合并报表；盈余公积；抵消；补提。

A research on the method of determining the earnings commonreserve fund in consolidated statements accounting

Abstract: Consolidated financial statement considers the groups that composed of parent corporations and subsidiary corporations as an accounting entity.It is based on individual accounting statements of parent corporations and subsidiary corporations and prepared by parent corporations in to show the financial position operation results and cash flows of the whole group. Consolidated financial statement is the main means of disclosing accounting information of groups.our consolidated accounting statements of the parent company theory. Preparation of the consolidated accounting statements is an important objective of the shareholders of the parent company to reflect their enterprise groups to enjoy the benefits and allocation of the profits. "Extraction reserve" project as a merger of profit distribution of an important project, The number of shareholders of the parent company for the distribution of profit was very influential. Item in consolidated accounting statements should reflect how well worth exploring.

Keywords: Parent company; Subsidiary company; Merge report form; Earnings commonreserve fund; Counterbalance; Makes up raises.