合并会计报表是一项较为复杂的工作,尤其是编制合并利润分配表抵消分录涉及项目多,对应关系复杂不易理解。在财政部颁发的《合并会计报表暂行规定》中有如下规定:“对于非全资子公司,应当将子公司利润分配表中年初未分配利润项目,子公司资产负债表中实收资本项目、资本公积项目、盈余公积项目和母公司损益表中投资收益项目、少数股东损益项目,与母公司对子公司权益性资本投资项目、少数股东权益项目,子公 Consolidating accounting statements is a more complicated task. In particular, the preparation of consolidated profit distribution table offsetting entries involved in more projects, the corresponding complex relationship is not easy to understand. The Ministry of Finance issued the ”Interim Provisions on Consolidated Accounting Statements“ the following provisions: ”For non-wholly owned subsidiaries, the subsidiary should be the distribution of profits at the beginning of undistributed profits, the balance sheet of paid-in capital account , Capital reserve items, surplus reserve items and investment income items in the parent company’s profit and loss account, profit or loss items of minority shareholders, equity investment items of subsidiaries with parent company, minority shareholders equity items, subsidiaries