The Practical Research Of Consolidated Financial Statements For Electric Power Group

Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region. In allusion to its blemish, we can see clearly that consists in two sides: inefficient as well as nullification. As a tentative schedule, uphill-gathering method was born. No other than put the axe in the helve, uphill-gather method was designed to enhance the efficiency of creating the combined financial statement and the quality of accounting information.Fundamentally investigating of our electric power groups, the thesis contains four parts. The first part is the general introduction; The second part is working-manuscript method, mainly researched the flow chart and process of using the method in our electric power group. The third part is uphill-gathering method, in which we employed the data of north china power group (NCPG) as well as we used in the former chapter. At last in the fourth part, we talked about some special treatments such as the leasehold within the group, the nonmetal-treatment within the group and so on.