合并報(bào)表-利潤(rùn)表底稿模板

合并利潤(rùn)表底稿模板,,,,,,,,,

,,20XX-3-28,,,,,合并抵銷(xiāo),,合并數(shù)

編制單位：XXx,,母公司,BB,CC,DD,簡(jiǎn)單加總,借方,貸方,

項(xiàng)目,行數(shù),累計(jì)數(shù),累計(jì)數(shù),累計(jì)數(shù),累計(jì)數(shù),累計(jì)數(shù),累計(jì)數(shù),累計(jì)數(shù),累計(jì)數(shù)

一、主營(yíng)業(yè)務(wù)收入,1,"10,000,000.00","10,000,000.00","10,000,000.00","10,000,000.00","40,000,000.00",-,-,"40,000,000.00"

減：主營(yíng)業(yè)務(wù)成本,4,"7,000,000.00","8,000,000.00","8,000,000.00","8,000,000.00","31,000,000.00",-,-,"31,000,000.00"

主營(yíng)業(yè)務(wù)稅金及附加,5,,,,,0.00,-,-,0.00

二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“-”號(hào)填列),10,"3,000,000.00","2,000,000.00","2,000,000.00","2,000,000.00","9,000,000.00",0.00,0.00,"9,000,000.00"

加：其他業(yè)務(wù)利潤(rùn)（虧損以“-”號(hào)填列）,11,,,,,0.00,-,-,0.00

減：營(yíng)業(yè)費(fèi)用,14,"1,000,000.00","1,000,000.00","1,000,000.00","1,000,000.00","4,000,000.00",-,-,"4,000,000.00"

管理費(fèi)用,15,"1,210,000.00","600,000.00","600,000.00","600,000.00","3,010,000.00",-,-,"3,010,000.00"

財(cái)務(wù)費(fèi)用,16,"850,000.00","100,000.00","100,000.00","100,000.00","1,150,000.00",-,-,"1,150,000.00"

三、營(yíng)業(yè)利潤(rùn)（虧損以“-”號(hào)填列）,18,"-60,000.00","300,000.00","300,000.00","300,000.00","840,000.00",0.00,0.00,"840,000.00"

加：投資收益（損失以“-”號(hào)填列）,19,"360,000.00",,,,"360,000.00","360,000.00",-,0.00

補(bǔ)貼收入,22,,,,,0.00,,,0.00

營(yíng)業(yè)外收入,23,,,,,0.00,-,-,0.00

減：營(yíng)業(yè)外支出,25,,,,,0.00,-,-,0.00

四、利潤(rùn)總額（虧損總額以“-”號(hào)填列）,27,"300,000.00","300,000.00","300,000.00","300,000.00","1,200,000.00","360,000.00",0.00,"840,000.00"

減：所得稅,28,"200,000.00","100,000.00","100,000.00","100,000.00","500,000.00",-,-,"500,000.00"

少數(shù)股東損益,29,,,,,0.00,"240,000.00",-,"240,000.00"

五、凈利潤(rùn)（凈虧損以“-”號(hào)填列）,30,"100,000.00","200,000.00","200,000.00","200,000.00","700,000.00","120,000.00",0.00,"100,000.00"

加：年初未分配利潤(rùn),47,,,,,0.00,0.00,0.00,0.00

盈余公積補(bǔ)虧,48,,,,,0.00,-,-,0.00

其他調(diào)整因素,49,,,,,0.00,-,-,0.00

六、可供分配的利潤(rùn),50,"100,000.00","200,000.00","200,000.00","200,000.00","700,000.00","120,000.00",0.00,"100,000.00"

減：提取法定盈余公積,51,,,,,0.00,-,-,0.00

提取法定公益金,52,,,,,0.00,-,-,0.00

提取職工獎(jiǎng)勵(lì)及福利基金,53,,,,,0.00,-,-,0.00

提取儲(chǔ)備基金,54,,,,,0.00,-,-,0.00

提取企業(yè)發(fā)展基金,55,,,,,0.00,-,-,0.00

利潤(rùn)歸還投資,56,,,,,0.00,-,-,0.00

七、可供投資者分配的利潤(rùn),60,"100,000.00","200,000.00","200,000.00","200,000.00","700,000.00","120,000.00",0.00,"100,000.00"

減：應(yīng)付優(yōu)先股股利,61,,,,,0.00,-,-,0.00

提取任意盈余公積,62,,,,,0.00,-,-,0.00

應(yīng)付普通股股利,63,,,,,0.00,-,-,0.00

轉(zhuǎn)作股本的普通股股利,64,,,,,0.00,,,0.00

其他,65,,,,,0.00,-,-,0.00

八、未分配利潤(rùn),66,"100,000.00","200,000.00","200,000.00","200,000.00","700,000.00","120,000.00",0.00,"100,000.00"

編制合并報(bào)表的程序一般包括：,,,,,,,,,

（1）檢查并調(diào)整母、子公司會(huì)計(jì)報(bào)表中可能存在的誤差和遺漏。,,,,,,,,,

（2）抵消企業(yè)集團(tuán)內(nèi)部交易的未實(shí)現(xiàn)損益。,,,,,,,,,

（3）抵消子公司因?qū)崿F(xiàn)凈利潤(rùn)而提取的法定盈余公積、法定公益金和任意盈余公積。,,,,,,,,,

（4）抵消母公司從子公司取得的投資收益和收到的股利，并將母公司對(duì)子公司股權(quán)投資賬戶余額調(diào)整至期初數(shù)。,,,,,,,,,

（5）抵消年初母公司對(duì)于子公司股權(quán)投資賬戶和子公司所有者權(quán)益各賬戶的余額，并將兩者的差額確認(rèn)為合并價(jià)差；若有少數(shù)股權(quán)，還要確認(rèn)相應(yīng)部分的少數(shù)股東權(quán)益。,,,,,,,,,

（6）將合并價(jià)差分解為子公司凈資產(chǎn)公允價(jià)值與賬面價(jià)值的差額和商譽(yù)，并在其有效年限內(nèi)加以分配和攤銷(xiāo)。我國(guó)《合并會(huì)計(jì)報(bào)表暫行規(guī)定對(duì)合并價(jià)差不作選擇的分解、分配和攤銷(xiāo)，而是直接列于合并資產(chǎn)負(fù)債表中的“”長(zhǎng)期投資“”薦下。,,,,,,,,,

（7）若有少數(shù)股權(quán)，在合并工作底稿上確立當(dāng)年屬于少數(shù)股東的子公司凈利潤(rùn)，應(yīng)相應(yīng)增加少數(shù)股東權(quán)益。,,,,,,,,,

（8）抵消母、子公司間的應(yīng)收應(yīng)付等往來(lái)項(xiàng)目。會(huì)計(jì)電算化條件下，用戶根據(jù)合并會(huì)計(jì)報(bào)表的要求，定義好合并會(huì)計(jì)報(bào)表的有關(guān)條件，軟件根據(jù)定義時(shí)設(shè)計(jì)的數(shù)據(jù)傳遞、數(shù)據(jù)計(jì)算公式等自動(dòng)完成合并會(huì)計(jì)報(bào)表工作。軟件能夠自動(dòng)扣除各公司之間的內(nèi)部往來(lái)、內(nèi)部投資等的影響，能夠?qū)δ承﹫?bào)表項(xiàng)目進(jìn)行必要的抵銷(xiāo)處理。,,,,,,,,,

合并報(bào)表分錄,,,,,,,,,

答:(一)對(duì)子公司的個(gè)別財(cái)務(wù)報(bào)表進(jìn)行調(diào)整(調(diào)整分錄),,,,,,,,,

1.屬于同一控制下企業(yè)合并中取得的子公司,,,,,,,,,

"如果不存在與母公司會(huì)計(jì)政策和會(huì)計(jì)期間不一致的情況,則不需要對(duì)該子公司的個(gè)別財(cái)務(wù)報(bào)表進(jìn)行調(diào)整.",,,,,,,,,

2.屬于非同一控制下企業(yè)合并中取得的子公司,,,,,,,,,

"除應(yīng)考慮與母公司會(huì)計(jì)政策和會(huì)計(jì)期間不一致而調(diào)整子公司個(gè)別財(cái)務(wù)報(bào)表外,還應(yīng)當(dāng)通過(guò)編制調(diào)整分錄,根據(jù)購(gòu)買(mǎi)日該子公司可辨認(rèn)資產(chǎn)、負(fù)債的公允價(jià)值,對(duì)子公司的個(gè)別財(cái)務(wù)報(bào)表進(jìn)行調(diào)整.(下列調(diào)整分錄假定按應(yīng)稅合并處理)",,,,,,,,,

第一年:,,,,,,,,,

將子公司的賬面價(jià)值調(diào)整為公允價(jià)值,,,,,,,,,

借:固定資產(chǎn)、無(wú)形資產(chǎn)等,,,,,,,,,

貸:資本公積,,,,,,,,,

或做相反處理.,,,,,,,,,

計(jì)提累計(jì)折舊、累計(jì)攤銷(xiāo)等,,,,,,,,,

借:管理費(fèi)用,,,,,,,,,

貸:固定資產(chǎn)--累計(jì)折舊,,,,,,,,,

無(wú)形資產(chǎn)--累計(jì)攤銷(xiāo)等,,,,,,,,,

或做相反處理.,,,,,,,,,

"連續(xù)編制的情況下將上述涉及損益類科目換成未分配利潤(rùn)-年初,同時(shí)調(diào)整本年度的折舊或者攤銷(xiāo)的影響.",,,,,,,,,

(二)內(nèi)部交易抵銷(xiāo)分錄、債權(quán)債務(wù)抵銷(xiāo)分錄、債券投資業(yè)務(wù)抵銷(xiāo)分錄,,,,,,,,,

(三)將對(duì)子公司的長(zhǎng)期股權(quán)投資調(diào)整為權(quán)益法(調(diào)整分錄),,,,,,,,,

第一年:,,,,,,,,,

(1)對(duì)于應(yīng)享有子公司當(dāng)期實(shí)現(xiàn)凈利潤(rùn)的份額,,,,,,,,,

借:長(zhǎng)期股權(quán)投資【子公司調(diào)整后凈利潤(rùn)×母公司持股比例】,,,,,,,,,

貸:投資收益,,,,,,,,,

"按照應(yīng)承擔(dān)子公司當(dāng)期發(fā)生的虧損份額,做相反分錄.",,,,,,,,,

(2)對(duì)于當(dāng)期子公司宣告分派的現(xiàn)金股利或利潤(rùn),,,,,,,,,

借:投資收益,,,,,,,,,

貸:長(zhǎng)期股權(quán)投資,,,,,,,,,

(3)對(duì)于子公司除凈損益以外所有者權(quán)益的其他變動(dòng),,,,,,,,,

借:長(zhǎng)期股權(quán)投資,,,,,,,,,

貸:資本公積,,,,,,,,,

第二年,,,,,,,,,

(1)將上年長(zhǎng)期股權(quán)投資的有關(guān)核算按權(quán)益法進(jìn)行調(diào)整,,,,,,,,,

借:長(zhǎng)期股權(quán)投資,,,,,,,,,

貸:未分配利潤(rùn)--年初【涉及的損益類科目換成未分配利潤(rùn)-年初】,,,,,,,,,

資本公積,,,,,,,,,

或做相反處理.,,,,,,,,,

(2)其他調(diào)整分錄比照上述第一年的處理方法.,,,,,,,,,

(四)長(zhǎng)期股權(quán)投資項(xiàng)目與子公司所有者權(quán)益項(xiàng)目的抵銷(xiāo),,,,,,,,,

借:實(shí)收資本【子公司期末數(shù)】,,,,,,,,,

資本公積【子公司期末數(shù)】,,,,,,,,,

盈余公積【子公司期末數(shù)】,,,,,,,,,

未分配利潤(rùn)--年末【子公司期末數(shù)】,,,,,,,,,

商譽(yù)【長(zhǎng)期股權(quán)投資的金額大于享有子公司可辨認(rèn)凈資產(chǎn)公允價(jià)值份額】,,,,,,,,,

貸:長(zhǎng)期股權(quán)投資【調(diào)整后的母公司金額】,,,,,,,,,

少數(shù)股東權(quán)益,,,,,,,,,

營(yíng)業(yè)外收入【長(zhǎng)期股權(quán)投資的金額小于享有子公司可辨認(rèn)凈資產(chǎn)公允價(jià)值份額】,,,,,,,,,

(五)母公司與子公司、子公司相互之間持有對(duì)方長(zhǎng)期股權(quán)投資的投資收益的抵銷(xiāo),,,,,,,,,

借:投資收益【子公司調(diào)整后的凈利潤(rùn)×母公司持股比例】,,,,,,,,,

少數(shù)股東損益【子公司調(diào)整后的凈利潤(rùn)×少數(shù)股東持股比例】,,,,,,,,,

未分配利潤(rùn)--年初,,,,,,,,,

貸:提取盈余公積,,,,,,,,,

對(duì)所有者(或股東)的分配,,,,,,,,,

未分配利潤(rùn)--年末,,,,,,,,,

合并財(cái)務(wù)報(bào)表抵消分錄與會(huì)計(jì)分錄有哪些不同?,,,,,,,,,

"合并抵消分錄的編制不同于日常會(huì)計(jì)處理中所編制的其他會(huì)計(jì)分錄,具有如下一些自身的特征.",,,,,,,,,

1.合并抵消分錄主要起到抵消有關(guān)報(bào)表項(xiàng)目數(shù)據(jù)的作用.,,,,,,,,,

"依據(jù)這一特征,通常情況下結(jié)合報(bào)表項(xiàng)目的性質(zhì)就能確定合并抵消分錄的借貸方涉及的具體項(xiàng)目,而不會(huì)將所要抵消報(bào)表項(xiàng)目的借貸方向弄錯(cuò).",,,,,,,,,

"2.合并抵消分錄不用過(guò)賬,不會(huì)導(dǎo)致當(dāng)期和以后期間個(gè)別報(bào)表財(cái)務(wù)相關(guān)項(xiàng)目的數(shù)據(jù)發(fā)生變化.編制合并抵消分錄使內(nèi)部交易在個(gè)別財(cái)務(wù)報(bào)表中的反映與在合并財(cái)務(wù)報(bào)表的反映一致,但這種一致性僅僅是為了編制合并財(cái)務(wù)報(bào)表,而非調(diào)整母公司和子公司各自對(duì)外提供的個(gè)別財(cái)務(wù)報(bào)表."