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针对《企业会计准则解释第7号》的发布,本文结合实际案例对母公司控股的全资子公司改为分公司的会计处理进行分析。
In view of the release of “Accounting Standard for Business Enterprises No. 7”, this article analyzes the accounting treatment of changing the wholly-owned subsidiary controlled by the parent company into the branch company according to the actual case.