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论文作者:meisishwo论文属性:报告 Report登出时间:2014-09-10编辑:meisishow点击率:10278
论文字数:3675论文编号:org201409091950567195语种:英语 English地区:英国价格:免费论文
关键词:报告会计学论文Business Report分析报告案例研究
摘要:关于会计学中的分析报告该如何去写,其实也不难,只要我们掌握方法就可以很好的表达。在这里我们以一篇例子为前提为大家分析一下。
The emergence of the economic crisis, for every industry, is not only an opportunity, is also a challenge.And only innovation, can make an enterprise to meet the challenge.The financial management innovation is an eternal topic, also is a complicated system engineering, need long-term unremitting efforts, has yet to be us to explore many ways to improve!
In order to standardize enterprise accounting information disclosure of the group, the emergence and development have been consolidated, and the determination of consolidation scope, rights and interests of minority shareholders is always the key point of the accounting circles to discuss.Consolidation scope is included in the consolidated accounting statement compiling the scope of the subsidiary.After confirmed the theoretical basis of combined accounting statement, consolidated prepare the first problem is how to determine the scope of the merger, the proper definition of consolidation scope is an important prerequisite for preparing consolidated statements.Based on the comparison of domestic and foreign consolidated merge scope change, indicates some problems of the merger guidelines in our country and discusses corresponding solutions;To the rights and interests of minority shareholders under the new accounting standards in China handle further clear, the compilation of consolidated financial statements for the enterprise to provide the reference.
Since enterprise as a kind of economic entity, the merger between enterprises is never interrupted, with the constant improvement of the market development degree, the continuous improvement of all kinds of system, set off again and again to enterprise merger wave.
The first wave is 1895 to 1905.The end of the 19th century to the beginning of the 20th century, a wave of mergers attack manufacturing industry, this time the merger as a horizontal merger between rival, by way of holding company is the main features, such as general electric company, the American iron and steel company and the standard oil company was born at that time.The second wave is from 1916 to 1929.At this time to participate in the enterprise merger of most products have continuity, the main reason for this merger is economies of scale, is still open to such as general motors (GM).Third wave is from 1965 to 1969.Mixed merger occupied most of the merger wave, consolidation scope involves has nothing to do with the original business areas, and from time to time, the phenomenon of the small business acquisition of large enterprises.The fourth wave is 1981 to 1989.This merger wave is given priority to with giant merged, and the transport machinery, food, communications, equipment and services within the scope of such a wide range of industries, such as SONY of Japan buy CPE company big movie companies in the United States.The fifth wave is sinc本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。