| 论合并会计报表会计政策差异及其处理 |
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| 引用本文： | 周敏辉,舒丹,潘长福.论合并会计报表会计政策差异及其处理[J].铜业工程,2002(1):81-84. |
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| 作者姓名： | 周敏辉 舒丹 潘长福 |
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| 作者单位： | 江西铜业公司 |
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| 摘 要： | 本文从合并会计报表的会计目标主要是为集团的控制者提供决策有用的信息谈起 ,认为合并会计报表会计政策差异中的会计政策属管理学意义上的程序化决策手段。在分析了合并报表会计政策差异产生的三种原因后 ,指出合并报表会计政策差异处理应遵循的三个原则及处理方法
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| 关 键 词： | 合并报表 会计政策 差异及处理 |
| 文章编号： | 1009-3842(2002)01-0078-03 |
DISCUSSION ABOUT ACCOUNTING POLICY DIFFERENCES AND COUNTERMEASURES OF AMALGAMATED ACCOUNTING STATEMENT |
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| Jiangxi Copper company,Zhou Minhui,Shu Dan,Pan Changfu.DISCUSSION ABOUT ACCOUNTING POLICY DIFFERENCES AND COUNTERMEASURES OF AMALGAMATED ACCOUNTING STATEMENT[J].Copper Engineering,2002(1):81-84. |
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| Authors: | Jiangxi Copper company Zhou Minhui Shu Dan Pan Changfu |
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| Affiliation: | Jiangxi Copper company Zhou Minhui Shu Dan Pan Changfu |
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| Abstract: | The chief purpose of amalgamated accounting statement is supplied useful information for group controller. This article considers that the accounting policy of amalgamated accounting statement differences belongs in programming decision measures of managerial course in a sense. After analyzing three reasons causing amalgamated accounting statement differences, this article points out three principles and methods to deal with amalgamated accounting statement differences. |
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| Keywords: | Amalgamated accounting statement Accounting policy Differences and countermeasures |
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