Secondly, divide three chapters to study on the question of consolidating the accounting statement, offer the reasons and suggestions of improving. 其次，就合并會(huì )計報表存在的問(wèn)題分三章予以研究，并指出問(wèn)題所在，提出改進(jìn)建議。
Thus, as the basis of unifying the report form in accounting for transnational corporations, report form of foreign currency is becoming more and more important. 作為跨國公司合并會(huì )計報表編制前提的外幣報表折算顯得越發(fā)重要。
