This article deem: because of unrealized profits are included in the Minority Shareholder s Net Income according Provisional Regulation, the Majority Shareholder s Net Income are recognized incrrectly.
本文认为 :按现行制度计算确认并反映在合并会计报表中的“少数股东损益” ,因为包含内部未实现利润 ,所以导致集团公司合并净利润的计算产生误差。
