1.由于股权转让、清算等原因减少子公司,从而引起合并会计报表范围变动时,可不调整当年合并会计报表的年初数,期末不再将其资产负债表纳入合并会计报表,但年初至减少当月间的利润表和现金流量表是否仍需纳入合并会计报表呢?实务中一般有两种观点:其一,资产负债表是时点报表,减 1. Due to equity transfer, liquidation and other reasons to reduce subsidiaries, resulting in changes in the scope of consolidated financial statements, the current annual consolidated financial statements may not be adjusted at the end of the balance sheet no longer included in the consolidated financial statements, but to reduce the beginning of the year Between the income statement and the cash flow statement still need to be included in the consolidated financial statements? Practice generally have two views: First, the balance sheet is the time point report, minus