跨国公司编制合并报表与一般企业编制合并报表的程序和方法基本相同,但跨国公司合并报表的编制也有其特殊的地方。具体来说,跨国公司在将境外子公司报表与境内企业(包括境内母公司)报表合并时,要注意以下几个问题。1.境外子公司财务报表的资产、负债、收入和费用类项目均按合并报表决算的市场汇率(现行汇率)换算为母公司记帐本位币;而所有者权益项目要按照发生时的汇率(历史汇率)换算为母公司记账本位 The procedures and methods for the preparation of consolidated statements by multinational corporations are basically the same as those for the preparation of consolidated statements by general enterprises. However, the preparation of transnational corporations’ consolidated statements also has its own special place. Specifically, multinational corporations should pay attention to the following issues when merging the statements of overseas subsidiaries with the statements of domestic enterprises (including domestic parent companies). 1. The assets, liabilities, income and expense items of the financial statements of the overseas subsidiaries are translated into the parent company’s functional currency based on the market exchange rate (prevailing exchange rate) in the consolidated financial statements. The owners’ equity items are translated at the exchange rates Historical exchange rate) is converted into the parent company’s accounting standard