offsetting entry 中文意思是什麼
offsetting entry
解釋
沖抵分錄- offsetting : 沖銷
- entry : n 1 進入，入場；入城；（演員）出場。2 入口；門口。3 通道，路口；河口。4 登記；記載；申報；記錄；...
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Compilation of offsetting entry in consolidated accounting statement
合併會計報表抵消分錄的編制 -
Some vital issues, such as why consolidated accounting statement should be compiled, what falls into the range of the statement, why some items in the previous fiscal years should be expressed in offsetting entry under the condition of continous compilation of the company, are stated detailedly in this paper
摘要本文詳細介紹了為何要編制合併會計報表，哪些應納入合併會計報表范圍，在公司連續編制情況下，對以前年度已做抵銷的事項在今後編制合併會計報表時為何還要進行抵銷進行了論述。
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