[讨论] Consolidation 意义Reagan(2007/4/22 2:40:23) 点击:
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139.* * * 是指说公司经过吞并一些小公司,变成大的集团, 在会计做集团的总帐的时候,就要做consolidation account. 目的是把所有自公司的资金财政情况都体现给股东,社会其他团体和税务机关,但是审计人员会核查
Consolidation is the act of merging many things into one. In business, it often refers to the mergers or acquisitions of many smaller companies into much larger ones. The financial accounting term of consolidation refers to the aggregated financial statements of a group company as consolidated account. The taxation term of consolidation refers to the treatment of a group of companies and other entities as one entity for tax purposes.
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