一、合并会计报表时,利润分配以什么为基础在合并会计报表的情况下,母公司利润分配是以母公司净利润为基础还是以合并净利润为基础,必是实务界经常要争论的问题。目前有以下三种处理意见:第一种是合并的净利润,第二种是母公司的净利润,第三种是合并与母公司净利润孰低法。按照 First, the consolidated financial statements, what is the basis for the distribution of profits In the case of consolidated financial statements, the parent company’s profit distribution is based on the net profit of the parent company or the consolidated net profit, based on the practice is bound to be the subject of debate . Currently there are three kinds of opinions: the first is the combined net profit, the second is the net profit of the parent company and the third is the lower one of the net profit of the merger and the parent company. according to