【摘要】 编制合并会计报表的关键是正确编制抵销分录,在编制抵销分录之前,首先要搞清楚需要对企业集团内部哪些项目应予以抵销,然后再根据一定的处理方法编制抵销分录。但只要编制合并会计报表,有三笔抵销分录是必不可少的,即母公司权益性资本投资与子公司所有者权益项目的抵销、内部投资收益等项目与子公司利润分配有关项目以及内部提取盈余公积的抵销。文章通过对这三笔抵销分录的分析,以期对理解和编制抵销分录有所帮助。更多还原

【Abstract】 The key to compile a consolidated accounting statement is to compile correctly offsetting respective record.Before compiling offsetting respective record,it must be clear what kinds of items in the enterprise group we should offset,and then use some methods to compile offsetting respective record.If we want to compile a consolidated accounting statement,three hands of offsetting respective records must be indispensable: the offsetting between the rights and interests capital investment of the mother company and the subsidiary company owner’s rights and interests items,inside investment interests and so on,and some items of its affiliates profits distribution,and the inside collecting surplus accumulation fund.This paper tries to analyze the three hands of respective records,which is very helpful to understand and compile offsetting respective records.更多还原