贵刊2004年第2期刊登了由王基权撰写的《直接和间接方式控制下合并会计报表问题探析》一文《下称“王文”),详细探析了对关联附属结构下直接和间接控股子公司的合并报表处理。在关联附属结构下(见下图1),当 A 公司对 B 公司的投资采用成本法核算时,现有的合并规范均未直接明确其处理方法,在各类教科书中也鲜有论及。“王文”中对这一问题作了开创性的探析,但笔者认为“王文”探析的合并处 Published in the second issue of your magazine in 2004, Wang Jiquan authored by the “direct and indirect control of consolidated accounting statements under the article,” hereinafter referred to as “Wang Wen ”), a detailed analysis of the relevant subsidiary structure directly and indirectly controlled Subsidiaries consolidated statements processing. Under the affiliated structure (see Figure 1 below), when Company A’s investment in Company B is calculated on the basis of cost method, none of the existing merger norms has directly clarified its handling methods and is rarely mentioned in various textbooks. “Wang Wen ” made a pioneering analysis of this issue, but I think “Wang Wen ” the analysis of the merger