顺流交易的抵消分录与合并报表的抵销分录解析——基于未实现内部交易损益  

On Offsetting Entries for Concurrent Transactions and Consolidated Statements——Based on Unrealized Internal Gains and Losses

作　　者：杨新东[1] 李越[1] 盛爱辉[1] 

机构地区：[1]郧阳师范高等专科学校数学与财经系,湖北十堰442000

出　　处：《郧阳师范高等专科学校学报》2014年第3期31-32,共2页Journal of Yunyang Teachers College

摘　　要：权益法核算的长期股权投资的顺流交易,在该交易存在未实现内部损益的情况下,投资公司编制合并报表时,需要对该未实现内部交易损益进行抵销;而母子公司在编制合并报表时,对未实现内部交易损益也需进行抵销处理.通过对这两个抵销分录进行解析.The concurrent transactions in long-term investment by equity method accounting need offset the deal that has not realized internal gains and losses,when the investment company consolidates financial statements.When the parent-subsidiary company consolidates financial statements,the unrealized insider trading profits and losses are also required to offset processing.In this paper,the two offset entries have been analyzed.

关 键 词：顺流交易 合并报表 抵销分录 

分 类 号：F275[经济管理—企业管理]