笔者在实践中遇到这样的情况:一个由母公司全资控制的子公司,以母公司产品作为子公司一项固定资产,并在母公司的合并会计报表中按规定抵消了由此交易带来的未实现利润。在母公司出售该子公司时,该未实现利润还应继续抵消吗?已经抵消的部分应如何处理呢?本人认为,在上述情况下,未抵消的部分不应继续抵消,已抵消的部分亦应冲回。因为母公司已经出售了该子公司,不存在拥有权益性资本和实施有效控制的问题,显然已经不具备将该子公司纳入合并会计报表的条件,因此,谈不上继续抵消的问题。而购买方购买该子公司,不管以什么方式总要付出相应的代价,此代价中 I encountered in practice such a situation: a subsidiary wholly-owned by the parent company to the parent company's products as a subsidiary of a fixed asset, and the parent company's consolidated financial statements as required to offset the transaction with this Unrealized profits come. Should the unrealized profits continue to be offset when the parent company sells the subsidiary? What should be the offset part? In my opinion, the non-offset part should not continue to be offset in the above case. The offset part Should be washed back. Because the parent company has already sold the subsidiary, there is no problem of owning equity capital and implementing effective control. Obviously it does not have the conditions to include the subsidiary in the consolidated financial statements. Therefore, it can not talk about the problem of continuing offset. Whereas the purchaser buys the subsidiary no matter what the total cost, the price