在会计教学实践中,为了解决连续编制合并报表时应如何编制抵消分录的难题,尤其是涉及应收账款及坏账准备的计提,通过举例分4种情况,分别编制了抵消分录,提供了会计教学案例。 In accounting teaching practice, in order to solve the problem of how to prepare offsetting entries in the continuous preparation of consolidated statements, especially concerning the provision of accounts receivable and provision for bad debts, offsetting entries were prepared through four cases, Provided accounting teaching case.