《企业会计准则解释第7号》对母公司被动处置部分股权丧失原子公司控制权的会计处理进行了规范,但相关规范是基于母公司通过一次交易完成的。本文就此分别从不属于一揽子交易与属于一揽子交易两种情形下对母公司通过多次交易被动处置部分股权下丧失原子公司控制权的会计处理进行探讨。 Accounting Standard for Business Enterprises No. 7 regulates the accounting treatment of the passive control of the parent company’s loss of control of the atomic company, but the relevant norms are based on the completion of one transaction by the parent company. This article discusses the accounting treatment that the parent company lost the control of the atomic company under the passive disposal of partial equity through multiple transactions under the circumstance of not belonging to both the package deal and the package deal.