基于权益法和成本法的ZS集团合并财务报表编制研究

发布时间：2018-01-05 07:00

  本文关键词：基于权益法和成本法的ZS集团合并财务报表编制研究　出处：《沈阳农业大学》2017年硕士论文　论文类型：学位论文

  更多相关文章： ZS集团 合并财务报表编制 成本法 权益法

【摘要】：市场经济的迅猛发展促使企业合并不断增多,提高了对合并财务报表数据信息的相关性和可靠性要求。我国合并财务报表编制与西方发达国家相比起步较晚,但股份制集团公司开始在香港联交所、英国证券交易所、纽约证券交易所等全球著名交易机构所进行股票上市。为了完成股票交易所对财务信息的要求,股份制集团公司拉开了我国合并财务报表编制的序幕。上市公司股东、债权人等编制合并财务报表以体现集团整体的资产和负债情况,进而体现整个集团的盈利能力和偿债能力等。所以,合并财务报表编制相关问题是学术界一直探讨的课题。本文通过国内外相关文献的分析,以合并财务报表相关准则为基础,在购买法下进行合并财务报表编制,同时采用案例分析法、对比分析法和深度访谈法对ZS集团合并财务报表编制问题进行具体分析。在编制合并财务报表时有两种基本处理方法:成本法与权益法。以上两种处理方法拥有相似性,但是也有一定程度的差异。在对合并财务报表进行编制时,运用不同的处理方法会对会计核算的过程产生不同的影响。在实际工作中成本法和权益法都是可以选择使用的,然而实际工作者对这权益法与成本法的异同点和适用情况并不了解。面对这一情况,本文主要目标是分析权益法与成本法在合并财务报表的编制时不同点,把两种方法进行全方位对比,寻找到两者对合并财务报表的不同影响,从而为成本法和权益法在实际工作中的应用提供一定的借鉴和帮助。同时成本法的使用范围与适用性:若持股比例发生变化,则不能只按购买日的金额抵消。此时,则不宜直接采用成本法编制合并财务报表,可以先通过调整母公司的长期股权投资与子公司所有者权益相关的抵消分录,再运用成本法进行编制。
[Abstract]:With the rapid development of market economy, the number of enterprises merging is increasing, and the requirements of the data information of consolidated financial statements are improved. Compared with the western developed countries, the compilation of consolidated financial statements in our country starts late. However, the joint-stock group companies began to list their shares on the Hong Kong Stock Exchange, the British Stock Exchange, the New York Stock Exchange and other world-renowned trading institutions in order to complete the financial information requirements of the stock exchanges. The joint-stock group company has opened the prelude to the compilation of the consolidated financial statements of our country. Shareholders and creditors of listed companies prepare consolidated financial statements to reflect the assets and liabilities of the group as a whole. And then reflect the profitability and solvency of the whole group. Therefore, the preparation of consolidated financial statements is a topic that has been discussed by the academic community. This paper through the analysis of relevant literature at home and abroad. Based on the relevant standards of consolidated financial statements, the consolidated financial statements are compiled under the purchase method, and the case analysis method is adopted. Comparative analysis method and in-depth interview method to ZS group consolidated financial statements for specific analysis. In the preparation of consolidated financial statements there are two basic methods:. The cost method is similar to the equity method. There is, however, a certain degree of variation. In the preparation of consolidated financial statements. Using different treatment methods will have different impact on the accounting process. In the actual work, cost method and equity method can be used selectively. However, the practical workers do not understand the similarities and differences between this law and the cost method. In the face of this situation, the main goal of this paper is to analyze the differences between the rights and interests method and the cost method in the compilation of consolidated financial statements. The two methods are compared in all directions to find the difference between the two methods on the consolidated financial statements. Therefore, it can provide some reference and help for the application of cost method and equity method in practical work. At the same time, the scope and applicability of cost method: if the shareholding ratio changes. At this time, it is not appropriate to use cost method directly to prepare consolidated financial statements, which can be offset by adjusting the long-term equity investment of the parent company and the offsetting entry related to the owner's equity of the subsidiary company. Then the cost method is used to compile.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F416.471
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本文编号：1382030