问题已解决
請(qǐng)問(wèn)一下子公司和母公司的財(cái)務(wù)報(bào)表怎么合并呢?
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您好,母子公司的財(cái)務(wù)報(bào)表合并,首先,直接簡(jiǎn)單相加。兩個(gè)財(cái)務(wù)報(bào)表對(duì)應(yīng)項(xiàng)目的數(shù)值相加。然后開(kāi)始做抵消分錄和調(diào)整分錄,按照抵消和調(diào)整金額,調(diào)整財(cái)務(wù)報(bào)表
2021 11/26 16:22
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2021 11/26 16:25
怎么抵消分錄和調(diào)整分錄呢?
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2021 11/26 16:35
抵消分錄看你們之間的往來(lái)交易。把兩個(gè)公司看成一個(gè)整體,兩個(gè)公司之間的往來(lái)交易,就不算要抵消。比如母公司賣(mài)東西給子公司,合并報(bào)表看成一個(gè)整體,等同于就是沒(méi)賣(mài)。所以把母公司賣(mài)東西確認(rèn)的收入減掉,子公司買(mǎi)東西確認(rèn)的成本減掉,同時(shí)子公司因?yàn)榘凑召I(mǎi)價(jià)來(lái)確認(rèn)存貨,但實(shí)際因?yàn)闆](méi)賣(mài),所以存貨的價(jià)值還是母公司之前的價(jià)值,兩者的差額要抵消
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2021 11/26 16:37
如果母公司和子公司不存在買(mǎi)賣(mài),兩個(gè)報(bào)表需要抵消嗎?
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2021 11/26 16:38
還是兩個(gè)報(bào)表直接相加?
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彭國(guó)華老師 
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2021 11/26 16:49
也需要抵消。母公司投資了子公司,子公司股東權(quán)益就是母公司的,母公司會(huì)相應(yīng)的記賬長(zhǎng)期股權(quán)投資。因此母公司的長(zhǎng)期股權(quán)投資要和子公司的股東權(quán)益進(jìn)行抵消。
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2021 11/26 16:52
那其他的會(huì)計(jì)科目數(shù)額直接相加嗎
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2021 11/26 16:52
抵消只是抵消母公司和子公司的互動(dòng)權(quán)益是嗎
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2021 11/26 16:53
抵消只是抵消母公司和子公司的股東權(quán)益嗎
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2021 11/26 16:55
母公司轉(zhuǎn)給子公司注冊(cè)資本金,子公司的備注寫(xiě)著其他費(fèi)用,請(qǐng)問(wèn)還需要抵消嗎?
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彭國(guó)華老師 
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2021 11/26 16:56
是的,其他的正常的科目直接相加。母公司給子公司的注冊(cè)資金,不管寫(xiě)什么,都是要抵消
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2021 11/26 16:57
好的,謝謝老師
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2021 11/26 17:07
不客氣,請(qǐng)給個(gè)好評(píng)
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