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[原创]帮看看这句解析是什么意思,L2 ,READING 23 P187

on the consolidated balance sheet, the accounts receivable balance will be the same since the sale to the SPE will be reversed upon consolidation.

就是原来他是想用SPE来把一部分应收帐款转换掉,但是现在会计准则好象严格要求SPE的使用了,就是这部分应收款要加回来,

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My understanding: Sales between parent company and subsidiary is like transfer money between bank accounts under same owner. Thus, eliminated when consolidate. thanks.

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[em50]

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不知道呢

 

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