略谈合并报表连续编制时内部销售抵销的处理

• 作 者: 董付堂
• 机 构: 北京路桥集团
• 出 处: 财会月刊
• 发表日期: 2001年02期
• 关键词: 合并报表 编制 未实现内部销售利润 合并会计报表 个别会计报表 母公司 基础

在连续编制合并会计报表时,由于本期编制的合并会计报表是以母公司和子公司个别会计报表为基础,因此必须将上期抵销的未实现内部销售利润对本期期初未分配利润的影响予以抵销,调整本期期初未分配利润的数额,使之与上期合并会计报表中的期末未分配利润的数额一致。然而,目前在连

During the continuous preparation of the consolidated financial statements, since the consolidated financial statements prepared in the current period are based on the individual accounting statements of the parent company and the subsidiary, the impact of the unrealized internal sales profits offset by the previous period on the undistributed profits at the beginning of the period must be made Offset and adjust the undistributed profit at the beginning of the period to the same extent as the undistributed profit at the period-end in the previous period’s consolidated financial statements. However, at present