| 合并会计报表抵消内部未实现利润的问题探讨 |
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| 引用本文： | 鲍鑫. 合并会计报表抵消内部未实现利润的问题探讨[J]. 山东冶金, 2005, 27(5): 55-57 |
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| 作者姓名： | 鲍鑫 |
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| 作者单位： | 山东正义有限责任会计师事务所,山东,济南,250100 |
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| 摘 要： | 在存有少数股权的情况下．抵消内部未实现利润时,顺销可全部借记母公司的损益,而逆销或平销应按比例在多数股权和少数股权间加以分摊。
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| 关 键 词： | 未实现利润 合并会计报表 顺销 逆销 平销 |
| 文章编号： | 1004-4620(2005)05-0055-02 |
| 收稿时间： | 2005-09-06 |
| 修稿时间： | 2005-09-06 |
Elimination of Unrealized Profits Resulting from Intragroup Transactions in Consolidated Financial Statements |
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| BAO Xin. Elimination of Unrealized Profits Resulting from Intragroup Transactions in Consolidated Financial Statements[J]. Shandong Metallurgy, 2005, 27(5): 55-57 |
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| Authors: | BAO Xin |
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| Affiliation: | Shandong Zhengyi Accounting Limited Company, J inan 250100, China |
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| Abstract: | When the minority interests exist,the elimination of unrealized profits resulting from intragroup transactions can be charged against the parent company's earnings in the parent sell to its subsidiaries(hereinafter referred as"sell down") and it should be apportioned between the majority interests and minority interests in the subsidiaries sell to the parent(hereinafter referred as"sell conversely") or to other subsidiaries(hereinafter referred as "sell parallelly"). |
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| Keywords: | unrealized profits consolidated financial statements sell down sell conversely sell parallelly |
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