总公司与分公司会计处理On accounting treatment for relationship between H.O and branches
总公司与分公司会计处理On accounting treatment for relationship between H.O and branches
Abstract
Establish a branch to operate the business is one of the running modes of the business .The aim to establish a branch is to earn more money. Nowadays, a number of multinational companies are first to set up a branch in other country and then move their head office to .Because set up a branch is easier than a subsidiary. And branch can run easy than a subsidiary.
Branch can run in two ways, one is head office keep the branch. At this way, head office can sell the goods to the branch at three price, selling price and cost plus a handing charge and cost price. The other way is that branches consider as a separate entity, but you can also sell the goods to the branch at cost plus a handing charge price and cost price and sell price. No matter which way you chose, branch is still a part of the head office, not a fictitious person; it can’t take legal responsibility itself.
Key words: selling price cost plus a handing charge price cost price
本文首先分析了母公司和分公司之间的关系，介绍目前国际上运用得最广泛应用的一种处理方式，结合实例核算，再与其他国家进得比较，得出结论，结合我国国际会计在这种一方面的发展做出建议。
本文研究的主要内容结构如下：
1. Introduction of branch
1.1 The conception of branch
1.2 Establish a branch
1.3 Quash the branch
2. The accounting of head office and branch
2.1 Branches stocks
2.2 Branch cash
3. Head office keeps branch books with their own accounting
3.1 Good charged to the branch at cost price
3.2 Good charged to the branch at cost plus a handing charge
3.3 Charged to the branch at selling price
4. A branch keeping separate records
4.1 Accounting records introducing
4.2 Grange and derby
5. The preparation of final accounts
5.1 Introducing how to prepare the final accounts
5.2 Thorn and bush
6. Compare with the corresponding in Chinese accounting system
6.1 The accounting cycle
6.2 The expense about launch a branch1. Introduction of branch
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