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在企业编制合并财务报表的过程中,最为复杂的莫过于非同一控制下企业合并财务报表调整和抵销分录的编制。而调整抵销分录中最重要且最难理解的便是对子公司利润调整事项的处理,这是因为在母公司个别财务报表中,对子公司的长期股权投资采用成本法核算,对合营、联营企业采用部分权益法核算,而在合并报表编制过程中需要按照完全权益法调整母公司的长期股权投资、投资收益和子公司的净利润。本文拟从集团整体和个别财务报表角度的差别来理解相关的调整和抵销分录。
In the process of preparing consolidated financial statements, the most complicated one is the preparation of the adjustment and offsetting entries of the consolidated financial statements not under the same control. The adjustment of the most important and most difficult to understand is the elimination of the subsidiary profit adjustment matters, because in the parent company individual financial statements, the long-term equity investments in subsidiaries accounted for using cost method, the joint venture , The joint ventures are accounted for using the partial equity method. In the process of preparing the consolidated financial statements, the long-term equity investment, investment income and net profit of the parent company are required to be adjusted according to the complete equity method. This article intends to understand the relevant adjustments and offset entries from the perspective of the group as a whole and individual financial statements.