CN102567828A - Preparation method and device for consolidated report - Google Patents
Preparation method and device for consolidated reportDownload PDFInfo
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- CN102567828A CN102567828ACN201010598871XACN201010598871ACN102567828ACN 102567828 ACN102567828 ACN 102567828ACN 201010598871X ACN201010598871X ACN 201010598871XACN 201010598871 ACN201010598871 ACN 201010598871ACN 102567828 ACN102567828 ACN 102567828A
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Abstract
Description
Technical field
The present invention relates to the financial software field, relate in particular to a kind of preparation method and device of consolidated accounts.
Background technology
Consolidated accounts is also referred to as consolidated financial statement or consolidated financial statements, and it is to stand on the whole group angle, after the accounting statement of subsidiary company under the group is gathered, offsets the connected transaction part and the report data that draws.In other words; Consolidated accounts is to form accounting subject with parent company and subsidiary company thereof; Be the basis with parent corporation with indivedual financial statements that its subsidiary company works out separately, merge the financial statement of financial position and management performance by the group behind the reflection counteracting group internal contact accounts of parent corporation's establishment.Consolidated accounts comprises consolidated balance sheet, consolidated income statement, the consolidated statement of cash flows or merges statement of change in financial position etc.
Existing a kind of consolidated accounts preparation method comprises the steps: 1) establishment individual statements, 2) fill and present worksheet, 3) adjust journal entry and elimination entry, 4) calculate merge the amount of money, 5) the list consolidated accounts.Above-mentioned existing consolidated accounts preparation method below is described by way of example.
Suppose to have under the A group B company and two tame subsidiary companies of C company, as capital assets, then the accounting processing of C company is following from 5000 yuan of C company commodities purchaseds in B company:
Borrow: accounts receivable-B company 5000
Borrow: main business income 5000;
Meanwhile:
Borrow: main business cost: 4000
Borrow: stock: 4000;
And the accounting processing of B company is following:
Borrow: capital assets 5000
Borrow: accounts payable-C company 5000;
Meanwhile, depreciation next month:
Borrow: managerial cost 50
Borrow: accumulated depreciation 50;
Based on the account record of above-mentioned B company and C company, existing consolidated accounts establishment comprises following 4 steps:
1, receives the individual statements of B company and C company;
2, the consolidated statement of establishment B company and C company;
3, establishment group merges elimination entry, and is as follows:
Borrow: accounts payable-B company 5000
Borrow: accounts receivable-C company 5000;
Borrow: main business income 5000
Borrow: main business cost 4000 is borrowed: capital assets 1000;
Borrow: accumulated depreciation 10
Borrow: managerial cost 10;
It should be noted that in above-mentioned establishment group to merge in the elimination entry process that owing to also will continue to propose depreciation next month, the entry that accumulated depreciation is offset needs to repeat every month establishment,, therefore, possibly need to continue several years even decades until discarding of fixed assets.
4,, calculate the consolidated accounts data according to elimination entry with adjust journal entry.
Can know from said process; Under existing consolidated accounts preparation method; The counteracting in consolidated accounts later stage and adjustment work are huge, because the form of each phase all can deferredly be increased in the counteracting and adjustment work with next issues of even tens phases, not only operation easier is high, workload is big; And need the financial staff to have higher professional level and unusual elaboration attitude, otherwise be easy to cause the inaccurate of report data; On the other hand, according to existing consolidated accounts preparation method, form ageing relatively poor often makes the time of providing of consolidated accounts delay tens days even the longer time.
Summary of the invention
The embodiment of the invention provides a kind of preparation method and device of consolidated accounts, to reduce the establishment difficulty of consolidated accounts, improves the promptness that consolidated accounts is provided.
The embodiment of the invention provides a kind of preparation method of consolidated accounts, comprising: be accounting subject with the group, generate the accounting voucher of said accounting subject;
According to said be the accounting voucher of accounting subject with the group, generate subject balance table tables of data and also preserve said subject balance table tables of data;
Generating with said group according to said subject balance table tables of data is the consolidated accounts of accounting subject.
The embodiment of the invention provides the scheduling apparatus of consolidated accounts, and said device comprises accounting voucher generation module, tables of data generation module and consolidated accounts generation module;
Said accounting voucher generation module, being used for the group is accounting subject, generates the accounting voucher of said accounting subject;
Said tables of data generation module, what be used for generating according to said accounting voucher generation module is the accounting voucher of accounting subject with the group, generates subject balance table tables of data and also preserves said subject balance table tables of data;
Said consolidated accounts generation module, it is the consolidated accounts of accounting subject that the subject balance table tables of data that is used for generating according to said tables of data generation module generates with said group.
Can know from the invention described above embodiment; Owing to be to be that accounting subject generates accounting voucher with the group; And according to being the accounting voucher of accounting subject with the group; The subject balance table tables of data that generates is preserved, and last, generating with said group according to these subject balance table tables of data is the consolidated accounts of accounting subject.Therefore; Compare with the preparation method of existing consolidated accounts, the present invention is the accounting voucher of accounting subject through in time generating with the group in the thing, can work out consolidated accounts more accurately; Solved the cancellation problem in the existing consolidated accounts preparation method, the establishment difficulty of form is reduced.In addition; Because the subject balance table tables of data that generates has in time preserved, and therefore, can provide consolidated accounts at any time; Needn't be subject to reporting and submitting the time of subsidiary company's form; Improved the promptness that consolidated accounts is provided and reported and submitted, the workload that these have all alleviated the financial staff has improved work efficiency.
Description of drawings
In order to be illustrated more clearly in the technical scheme of the embodiment of the invention; To do to introduce simply to the accompanying drawing of required use in prior art or the embodiment description below; Obviously, the accompanying drawing in describing below only is some embodiments of the present invention, for those of ordinary skills; Under the prerequisite of not paying creative work property, can also obtain other accompanying drawing like these accompanying drawings.
Fig. 1 is the preparation method schematic flow sheet of the consolidated accounts that provides of the embodiment of the invention;
Fig. 2 is the scheduling apparatus logical organization synoptic diagram of the consolidated accounts that provides of the embodiment of the invention;
Fig. 3 is the scheduling apparatus logical organization synoptic diagram of the consolidated accounts that provides of another embodiment of the present invention;
Fig. 4 is the scheduling apparatus logical organization synoptic diagram of the consolidated accounts that provides of another embodiment of the present invention;
Fig. 5 is the scheduling apparatus logical organization synoptic diagram of the consolidated accounts that provides of another embodiment of the present invention.
Embodiment
To combine the accompanying drawing in the embodiment of the invention below, the technical scheme in the embodiment of the invention is carried out clear, intactly description, obviously, described embodiment only is the present invention's part embodiment, rather than whole embodiment.Based on the embodiment among the present invention, those of ordinary skills are not making the every other embodiment that is obtained under the creative work prerequisite, all belong to the scope of the present invention's protection.
Seeing also accompanying drawing 1, is the preparation method schematic flow sheet of the consolidated accounts that provides of the embodiment of the invention, mainly comprises step:
S101 is an accounting subject with the group, generates the accounting voucher of this accounting subject.
So-called accounting subject; Be meant specific unit or tissue that accounting information reflects, its standard the spatial dimension of accountancy, promptly; Accounting should be an object with each item transaction or the item that enterprise takes place, each item production and operating activities of record and reflection enterprise itself.Be that accounting subject is different with the subsidiary company under the group in the preparation method of existing consolidated accounts, in embodiments of the present invention, be to be accounting subject with the group, all accounting activities all are to be that accounting subject is carried out with this group.For example, it is the account book of accounting subject with this group that the accountant is provided with one, and what system received setting is the account book of accounting subject with said group.
Because group is that the accounting voucher of accounting subject is not to be the simple addition of the accounting voucher of accounting subject with subsidiary company under the group; And in modern times in the accounting activity; It is more frequent that the occasion or the scene of accounting voucher provided in requirement; In order to improve the formation efficiency of accounting voucher, in embodiments of the present invention, can be that the account book of accounting subject generates with said group with the group be the accounting voucher template of accounting subject according to what be provided with.So-called accounting voucher template is by the accounting subject account book template that each business paper generates voucher to be set, that is, document and business processing generate the foundation and the starting point of voucher.The voucher template is accomplished the description that voucher divides directory structures through specifying the corresponding relation between document item and the voucher field; Generate the process of voucher masterplate; It is exactly the Data Source of wanting clear and definite each key element of voucher; And essential of voucher is meant the key element that constitutes every entry, for example, and subject, summary, the amount of money and auxiliary Perform Project Financial Aanalysis etc.Be that can generate with said group according to this accounting voucher template be the accounting voucher of accounting subject after the accounting voucher template of accounting subject generated with the group.So, no matter be operation system or general ledger system, can come to provide automatically group's voucher according to the tissue identification that generates accounting voucher, and system provides the subject balance table that group is an accounting subject, write down subject balance month by month.
S102 according to being the accounting voucher of accounting subject with the group, generating subject balance table tables of data and preserves this subject balance table tables of data.
Beginning balance, current period debit amount, current period credit amount and ending balance or the like are the master datas that constitutes subject balance table tables of data, and subject balance table tables of data can generate according to the accounting voucher that with the group is accounting subject.Because need come to generate fast consolidated accounts according to group's balance sheet, therefore, system must keep and calculate the function of balance sheet.In embodiments of the present invention, can said subject balance table tables of data be stored in the database of local data base or other operation systems.
Need to prove; With respect to being the accounting voucher template of accounting subject generation with the subsidiary company group under in the preparation method of existing consolidated accounts; In embodiments of the present invention; With the group is that the accounting voucher template difference that accounting subject generates is: both accounting subjecies are different, ring fence is different and accounting method might be different, for example, and inventory costing methods etc.; With the group is that the accounting voucher template generation that accounting subject generates is the accounting voucher of accounting subject with said group; Reduced the process of offsetting and adjusting when making the later stage generate consolidated accounts, solved the cancellation problem in the existing consolidated accounts preparation method, the establishment difficulty of form is reduced.
S103, generating with said group according to said subject balance table tables of data is the consolidated accounts of accounting subject.
In embodiments of the present invention, can generate the consolidated accounts template according to subject balance table tables of data earlier, concrete grammar is; From before be stored in local data base or other operation system databases and obtain the subject balance in the subject balance table tables of data; For example, beginning balance, current period debit amount, current period credit amount and ending balance etc., then; According to formula acquisition parameters and the subject balance that obtains, generate said consolidated accounts template.So-called formula acquisition parameters, be the affirmation report form figure selection that in reporting system, is provided with the concrete time, during (comprise initial during and between tailend etc.), subject, currency, peek type and set of books configuration name or the like.And obtain the subject balance in the subject balance table tables of data; Can be to obtain through the formula of from the tables of data of other operation systems, peeking that in reporting system, is provided with; For example, in embodiments of the present invention, can be to obtain the subject balance in the subject balance table tables of data through the form function.At last, according to the consolidated accounts template that generates, generating with the group is the consolidated accounts of accounting subject.
Can know from the invention described above embodiment; Owing to be to be that accounting subject generates accounting voucher with the group; And according to being the accounting voucher of accounting subject with the group; The subject balance table tables of data that generates is preserved, and last, generating with said group according to these subject balance table tables of data is the consolidated accounts of accounting subject.Therefore; Compare with the preparation method of existing consolidated accounts, the present invention is the accounting voucher of accounting subject through in time generating with the group in the thing, can work out consolidated accounts more accurately; Solved the cancellation problem in the existing consolidated accounts preparation method, the establishment difficulty of form is reduced.In addition; Because the subject balance table tables of data that generates has in time preserved, and therefore, can provide consolidated accounts at any time; Needn't be subject to reporting and submitting the time of subsidiary company's form; Improved the promptness that consolidated accounts is provided and reported and submitted, the workload that these have all alleviated the financial staff has improved work efficiency.
Seeing also accompanying drawing 2, is the scheduling apparatus logical organization synoptic diagram of a kind of consolidated accounts of providing of the embodiment of the invention.For the ease of explanation, only show the part relevant with the embodiment of the invention.The practice test device of Fig. 2 example comprises accountingvoucher generation module 201, tables ofdata generation module 202 and consolidatedaccounts generation module 203, wherein:
Accountingvoucher generation module 201, being used for the group is accounting subject, generates the accounting voucher of said accounting subject;
Tables ofdata generation module 202, what be used for generating according to said accountingvoucher generation module 201 is the accounting voucher of accounting subject with the group, generates subject balance table tables of data and also preserves said subject balance table tables of data;
Consolidatedaccounts generation module 203, being used for generating with said group according to the subject balance table tables of data that said tables ofdata generation module 202 generates is the consolidated accounts of accounting subject.
The accountingvoucher generation module 201 of Fig. 2 example can comprise receiving element 301, accounting voucher template generation unit 302 and accounting voucher generation unit 303; The scheduling apparatus logical organization synoptic diagram of the consolidated accounts that another embodiment of the present invention provides shown in accompanying drawing 3, wherein:
Receiving element 301, what be used to receive setting is the account book of accounting subject with said group;
Accounting voucher template generation unit 302, being used for generating with said group according to the account book that said receiving element 301 receives is the accounting voucher template of accounting subject;
Accounting voucher generation unit 303 is used for the accounting voucher template according to said accounting voucher template generation unit 302 generations, and generating with said group is the accounting voucher of accounting subject.
Particularly, the tables ofdata generation module 202 of accompanying drawing 2 or accompanying drawing 3 examples is used for said subject balance table tables of data is stored in the database of local data base or other operation systems.
The consolidated accountsgeneration module 203 of accompanying drawing 2 or accompanying drawing 3 examples can comprise consolidated accountstemplate generation unit 401 and consolidated accountstemplate generation unit 402; The scheduling apparatus logical organization synoptic diagram of the consolidated accounts that another embodiment of the present invention provides shown in accompanying drawing 4, wherein:
Consolidated accountstemplate generation unit 401 is used for generating the consolidated accounts template according to said subject balance table tables of data;
Consolidatedaccounts generation unit 402 is used for the consolidated accounts template according to said consolidated accountstemplate generation unit 401 generations, and generating with said group is the consolidated accounts of accounting subject.
The consolidated accountstemplate generation unit 401 of accompanying drawing 4 examples may further include acquiringunit 501 andgeneration unit 502, the scheduling apparatus logical organization synoptic diagram of the consolidated accounts that another embodiment of the present invention provides shown in accompanying drawing 5, wherein:
Acquiringunit 501 is used for being stored in the subject balance that local data base or other operation system databases obtain said subject balance table tables of data from said;
Need to prove; Contents such as the information interaction between each module/unit of said apparatus, implementation; Since with the inventive method embodiment based on same design; Its technique effect that brings is identical with the inventive method embodiment, and particular content can repeat no more referring to the narration among the inventive method embodiment here.
One of ordinary skill in the art will appreciate that all or part of step in the whole bag of tricks of the foregoing description is to instruct relevant hardware to accomplish through program; This program can be stored in the computer-readable recording medium; Storage medium can comprise: ROM (read-only memory) (ROM; Read Only Memory), RAS (RAM, Random Access Memory), disk or CD etc.
More than the preparation method and the device of a kind of consolidated accounts that the embodiment of the invention is provided carried out detailed introduction; Used concrete example among this paper principle of the present invention and embodiment are set forth, the explanation of above embodiment just is used for helping to understand method of the present invention and core concept thereof; Simultaneously, for one of ordinary skill in the art, according to thought of the present invention, the part that on embodiment and range of application, all can change, in sum, this description should not be construed as limitation of the present invention.
Claims (10)
1. the preparation method of a consolidated accounts is characterized in that, said method comprises:
With the group is accounting subject, generates the accounting voucher of said accounting subject;
According to said be the accounting voucher of accounting subject with the group, generate subject balance table tables of data and also preserve said subject balance table tables of data;
Generating with said group according to said subject balance table tables of data is the consolidated accounts of accounting subject.
2. the method for claim 1 is characterized in that, is accounting subject with the group, and the accounting voucher that generates with said accounting subject comprises:
What receive setting is the account book of accounting subject with said group;
Generating with said group according to said account book is the accounting voucher template of accounting subject;
Generating with said group according to said accounting voucher template is the accounting voucher of accounting subject.
3. the method for claim 1 is characterized in that, the said subject balance table of said preservation tables of data comprises:
Said subject balance table tables of data is stored in the database of local data base or other operation systems.
4. method as claimed in claim 3 is characterized in that, the said generation with said group according to said subject balance table tables of data is that the consolidated accounts of accounting subject comprises:
Generate the consolidated accounts template according to said subject balance table tables of data;
According to said consolidated accounts template, generating with said group is the consolidated accounts of accounting subject.
5. method as claimed in claim 4 is characterized in that, saidly generates the consolidated accounts template according to said subject balance table tables of data and comprises:
Obtain the subject balance the said subject balance table tables of data from said local data base or other operation system databases of being stored in;
According to formula acquisition parameters and the said subject balance that obtains, generate said consolidated accounts template.
6. the scheduling apparatus of a consolidated accounts is characterized in that, said device comprises accounting voucher generation module, tables of data generation module and consolidated accounts generation module;
Said accounting voucher generation module, being used for the group is accounting subject, generates the accounting voucher of said accounting subject;
Said tables of data generation module, what be used for generating according to said accounting voucher generation module is the accounting voucher of accounting subject with the group, generates subject balance table tables of data and also preserves said subject balance table tables of data;
Said consolidated accounts generation module, it is the consolidated accounts of accounting subject that the subject balance table tables of data that is used for generating according to said tables of data generation module generates with said group.
7. device as claimed in claim 6 is characterized in that, said accounting voucher generation module comprises receiving element, accounting voucher template generation unit and accounting voucher generation unit;
Said receiving element, what be used to receive setting is the account book of accounting subject with said group;
Said accounting voucher template generation unit, it is the accounting voucher template of accounting subject that the account book that is used for receiving according to said receiving element generates with said group;
Said accounting voucher generation unit is used for the accounting voucher template according to said accounting voucher template generation unit generation, and generating with said group is the accounting voucher of accounting subject.
8. device as claimed in claim 6 is characterized in that, said tables of data generation module specifically is used for said subject balance table tables of data is stored in the database of local data base or other operation systems.
9. device as claimed in claim 8 is characterized in that, said consolidated accounts generation module comprises:
Consolidated accounts template generation unit is used for generating the consolidated accounts template according to said subject balance table tables of data;
The consolidated accounts generation unit is used for the consolidated accounts template according to said consolidated accounts template generation unit generation, and generating with said group is the consolidated accounts of accounting subject.
10. device as claimed in claim 9 is characterized in that, said consolidated accounts template generation unit comprises acquiring unit and generation unit;
Said acquiring unit is used for being stored in the subject balance that local data base or other operation system databases obtain said subject balance table tables of data from said;
Said generation unit is used for the subject balance that obtains according to formula acquisition parameters and said acquiring unit, generates said consolidated accounts template.
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| CN201010598871XACN102567828A (en) | 2010-12-21 | 2010-12-21 | Preparation method and device for consolidated report |
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| CN201010598871XACN102567828A (en) | 2010-12-21 | 2010-12-21 | Preparation method and device for consolidated report |
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Cited By (8)
| Publication number | Priority date | Publication date | Assignee | Title |
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| CN103426070A (en)* | 2013-08-19 | 2013-12-04 | 远光软件股份有限公司 | Compilation method and device of group combined financial statement |
| CN103942634A (en)* | 2013-12-30 | 2014-07-23 | 远光软件股份有限公司 | Group consolidated statement offset number data processing method and system |
| CN104021449A (en)* | 2014-06-19 | 2014-09-03 | 北京工商大学 | Conglomerate report file merging method and device based on open platform system |
| CN105302785A (en)* | 2015-09-24 | 2016-02-03 | 金蝶软件（中国）有限公司 | Data collection method and system |
| CN106844320A (en)* | 2016-12-27 | 2017-06-13 | 税友软件集团股份有限公司 | A kind of financial statement integration method and equipment |
| CN112508671A (en)* | 2020-12-29 | 2021-03-16 | 广州广电运通信息科技有限公司 | Enterprise financial data processing method, system, device and medium |
| WO2023056810A1 (en)* | 2021-10-09 | 2023-04-13 | 周晓东 | Report merging method, intelligent terminal and storage medium |
| CN116361298A (en)* | 2023-05-30 | 2023-06-30 | 物产中大数字科技有限公司 | Method and device for automatically acquiring SAP data to generate report form for EAS |
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| US20030043141A1 (en)* | 2001-09-06 | 2003-03-06 | Samsung Electronics Co., Ltd. | System and method for digital video signal transmission |
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Cited By (10)
| Publication number | Priority date | Publication date | Assignee | Title |
|---|---|---|---|---|
| CN103426070A (en)* | 2013-08-19 | 2013-12-04 | 远光软件股份有限公司 | Compilation method and device of group combined financial statement |
| CN103426070B (en)* | 2013-08-19 | 2017-01-11 | 远光软件股份有限公司 | Compilation method and device of group combined financial statement |
| CN103942634A (en)* | 2013-12-30 | 2014-07-23 | 远光软件股份有限公司 | Group consolidated statement offset number data processing method and system |
| CN104021449A (en)* | 2014-06-19 | 2014-09-03 | 北京工商大学 | Conglomerate report file merging method and device based on open platform system |
| CN105302785A (en)* | 2015-09-24 | 2016-02-03 | 金蝶软件（中国）有限公司 | Data collection method and system |
| CN106844320A (en)* | 2016-12-27 | 2017-06-13 | 税友软件集团股份有限公司 | A kind of financial statement integration method and equipment |
| CN112508671A (en)* | 2020-12-29 | 2021-03-16 | 广州广电运通信息科技有限公司 | Enterprise financial data processing method, system, device and medium |
| WO2023056810A1 (en)* | 2021-10-09 | 2023-04-13 | 周晓东 | Report merging method, intelligent terminal and storage medium |
| CN116361298A (en)* | 2023-05-30 | 2023-06-30 | 物产中大数字科技有限公司 | Method and device for automatically acquiring SAP data to generate report form for EAS |
| CN116361298B (en)* | 2023-05-30 | 2023-08-04 | 物产中大数字科技有限公司 | Method and device for automatically acquiring SAP data to generate report form for EAS |
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