求翻译：本文根据我国高校的现实情况，探讨了我国高校合并会计报表的一般理论，阐述了高校合并会计报表的意义，并分析了高校合并会计报表编制的抵消处理，包括内部债权债务、投资项目、返还工资、内部购销、经费拨款、科研协作、工程项目等内部事项。本文希望对完善高校合并会计报表实务的编制做出贡献。是什么意思？

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This document on the basis of my country to the realities of the colleges and universities to explore the China's institutes of consolidated financial statements, the general theory of colleges and universities, and elaborated on the significance of the consolidated financial statements as well as a

This article according to Our country University the realistic situation, discussed Our country University to merge accountant the report form general theory, elaborated the university merged accountant the report form significance, and analyzed the university to merge accountant report form establi

Based on the realities of College, discusses the general theory of University's consolidated financial statement, elaborated the consolidated financial statements of significance, and analyzes the consolidated financial statements prepared by the offset process, including internal debt, return of in

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