合并財(cái)務(wù)報(bào)表抵銷分錄表VIP

合并財(cái)務(wù)報(bào)表抵銷分錄表,,,,,,,,,

編號(hào),索引號(hào),摘要,借方科目,借方二級(jí)科目,貸方科目,貸方二級(jí)科目,金額,影響資產(chǎn)負(fù)債表金額+(-),影響利潤(rùn)表金額+(-)

1,,甲辦公樓購(gòu)買日公允、賬面差,固定資產(chǎn),,,,100.00,,

,,,,,期初資本公積,,100.00,,

2,12,本年折舊,管理費(fèi)用,,,,5.00,,

,,,,,累計(jì)折舊,,5.00,,

調(diào)整分錄（母公司長(zhǎng)期股權(quán)投資由成本法改為權(quán)益法）：,,,,,,,,,

3,13,確認(rèn)投資收益,長(zhǎng)期股權(quán)投資,S公司,,,627.20,,

,,,,,投資收益,S公司,627.20,,

4,14,調(diào)整分派的現(xiàn)金股利,投資收益,S公司,,,480.00,,

,,,,,長(zhǎng)期股權(quán)投資,S公司,480.00,,

5,15,調(diào)整其他權(quán)益變動(dòng),長(zhǎng)期股權(quán)投資,S公司,,,60.00,,

,,,,,資本公積-權(quán)益法下被投資單位其他所有者權(quán)益變動(dòng)的影響,S公司,60.00,,

抵銷分錄：,,,,,,,,,

6,1,存貨內(nèi)銷利潤(rùn),主營(yíng)業(yè)務(wù)收入,,,,"3,500.00",,

,,,,,主營(yíng)業(yè)務(wù)成本,,"3,500.00",,

7,2,債券利息費(fèi)用,投資收益,,,,20.00,,

,,,,,財(cái)務(wù)費(fèi)用,,20.00,,

8,3,存貨未實(shí)現(xiàn)銷售,主營(yíng)業(yè)務(wù)收入,,,,"1,000.00",,

,,,,,主營(yíng)業(yè)務(wù)成本,,"1,000.00",,

9,4,全部未銷售部分,主營(yíng)業(yè)務(wù)成本,,,,200.00,,

,,,,,庫(kù)存商品,,200.00,,

10,5,對(duì)所得稅的影響,遞延所得稅資產(chǎn),,,,50.00,,

,,,,,所得稅費(fèi)用,,50.00,,

11,6,固定資產(chǎn)內(nèi)銷利潤(rùn),主營(yíng)業(yè)務(wù)收入,,,,300.00,,

,,,,,主營(yíng)業(yè)務(wù)成本,,270.00,,

,,,,,固定資產(chǎn),,30.00,,

12,8,抵銷累計(jì)折舊,累計(jì)折舊,,,,10.00,,

,,,,,管理費(fèi)用,,10.00,,

13,7,對(duì)所得稅的影響,遞延所得稅資產(chǎn),,,,5.00,,

,,,,,所得稅費(fèi)用,,5.00,,

14,9,固定資產(chǎn)的抵銷,固定資產(chǎn),,,,10.00,,

,,,,,非流動(dòng)資產(chǎn)處置損失,,10.00,,

15,11,抵銷累計(jì)折舊,管理費(fèi)用,,,,1.00,,

,,,,,累計(jì)折舊,,1.00,,

16,10,對(duì)所得稅的影響,所得稅費(fèi)用,,,,2.25,,

,,,,,遞延所得稅負(fù)債,,2.25,,

17,16,抵消長(zhǎng)期股權(quán)投資,期初股本,,,,"2,000.00",,

,,,期初資本公積,,,,"1,600.00",,

,,,資本公積-可供出售金融資產(chǎn)公允價(jià)值變動(dòng)凈額,,,,75.00,,

,,,盈余公積-提取盈余公積,,,,100.00,,

,,,未分配利潤(rùn)-凈利潤(rùn),,,,84.00,,

,,,商譽(yù),,,,120.00,,

,,,,,長(zhǎng)期股權(quán)投資,,"3,207.20",,

,,,,,少數(shù)股東權(quán)益-會(huì)計(jì)政策變更,,720.00,,

,,,,,少數(shù)股東權(quán)益-凈利潤(rùn),,156.80,,

,,,,,少數(shù)股東權(quán)益-對(duì)所有者（或股東）的分配,,-120.00,,

,,,,,少數(shù)股東權(quán)益-可供出售金融資產(chǎn)公允價(jià)值變動(dòng)凈額,,15.00,,

18,23,投資收益的抵銷,投資收益,,,,627.20,,

,,,少數(shù)股東損益,,,,156.80,,

,,,期初未分配利潤(rùn),,,,0.00,,

,,,,,未分配利潤(rùn)-提取盈余公積,,100.00,,

,,,,,未分配利潤(rùn)-對(duì)所有者（或股東）的分配,,600.00,,

,,,,,未分配利潤(rùn)-凈利潤(rùn),,84.00,,

19,17,應(yīng)付應(yīng)收抵銷,應(yīng)付賬款,,,,500.00,,

,,,,,應(yīng)收賬款,,500.00,,

20,18,壞賬準(zhǔn)備,應(yīng)收賬款壞賬準(zhǔn)備,,,,25.00,,

,,,,,資產(chǎn)減值損失,,25.00,,

21,19,壞賬對(duì)遞延所得稅的影響,所得稅費(fèi)用,,,,6.25,,

,,,,,遞延所得稅資產(chǎn),,6.25,,

22,20,預(yù)收預(yù)付的抵銷,預(yù)收賬款,,,,100.00,,

,,,,,預(yù)付賬款,,100.00,,

23,21,票據(jù)的抵銷,應(yīng)付票據(jù),,,,400.00,,

,,,,,應(yīng)收票據(jù),,400.00,,

24,22,應(yīng)付債券的抵銷,應(yīng)付債券,,,,200.00,,

,,,,,持有至到期投資,,200.0