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标题: [原创]帮看看这句解析是什么意思，L2 ,READING 23 P187 [打印本页]

作者: 注金证 时间: 2011-3-2 16:01 标题: [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.

作者: zhouhuarui 时间: 2011-3-2 19:40

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,

作者: yinnili 时间: 2011-3-25 00:23

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

作者: jihuoxx 时间: 2011-3-26 23:25

[em50]

作者: 山东的风 时间: 2011-3-27 23:24

不知道呢

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