合并報(bào)表模板-財(cái)務(wù)管理

合并報(bào)表模板,,,,,,,,,,,,

資產(chǎn)負(fù)債表,A公司,B公司,,,,,,,合計(jì)數(shù),抵消分錄,,合并數(shù)

,,,,,,,,,,借方,貸方,

流動(dòng)資產(chǎn)：,,,,,,,,,,,,

貨幣資金,,,,,,,,,0.00,0.00,0.00,0.00

交易性金融資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)收票據(jù),,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)收賬款,,,,,,,,,0.00,0.00,0.00,0.00

預(yù)付款項(xiàng),,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)收股利,,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)收利息,,,,,,,,,0.00,0.00,0.00,0.00

其他應(yīng)收款,,,,,,,,,0.00,0.00,0.00,0.00

存貨,,,,,,,,,0.00,0.00,0.00,0.00

其中：,,,,,,,,,0.00,0.00,0.00,0.00

原材料,,,,,,,,,0.00,0.00,0.00,0.00

在產(chǎn)品,,,,,,,,,0.00,0.00,0.00,0.00

庫(kù)存商品,,,,,,,,,0.00,0.00,0.00,0.00

周轉(zhuǎn)材料,,,,,,,,,0.00,0.00,0.00,0.00

一年內(nèi)到期的非流動(dòng)資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

其他流動(dòng)資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

流動(dòng)資產(chǎn)合計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

非流動(dòng)資產(chǎn)：,,,,,,,,,,,,

可供出售金融資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

持有至到期投資,,,,,,,,,0.00,0.00,0.00,0.00

長(zhǎng)期應(yīng)收款,,,,,,,,,0.00,0.00,0.00,0.00

長(zhǎng)期股權(quán)投資,,,,,,,,,0.00,0.00,0.00,0.00

投資性房地產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

固定資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

在建工程,,,,,,,,,0.00,0.00,0.00,0.00

工程物資,,,,,,,,,0.00,0.00,0.00,0.00

固定資產(chǎn)清理,,,,,,,,,0.00,0.00,0.00,0.00

生產(chǎn)性生物資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

油氣資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

無(wú)形資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

開發(fā)支出,,,,,,,,,0.00,0.00,0.00,0.00

商譽(yù),,,,,,,,,0.00,0.00,0.00,0.00

長(zhǎng)期待攤費(fèi)用,,,,,,,,,0.00,0.00,0.00,0.00

遞延所得稅資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

其他非流動(dòng)資產(chǎn),,,,,,,,,0.00,0.00,0.00,0.00

非流動(dòng)資產(chǎn)合計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

資產(chǎn)總計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

流動(dòng)負(fù)債:,,,,,,,,,,,,

短期借款,,,,,,,,,0.00,0.00,0.00,0.00

交易性金融負(fù)債,,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)付票據(jù),,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)付賬款,,,,,,,,,0.00,0.00,0.00,0.00

預(yù)收款項(xiàng),,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)付職工薪酬,,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)交稅費(fèi),,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)付利息,,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)付股利,,,,,,,,,0.00,0.00,0.00,0.00

其他應(yīng)付款,,,,,,,,,0.00,0.00,0.00,0.00

一年內(nèi)到期的非流動(dòng)負(fù)債,,,,,,,,,0.00,0.00,0.00,0.00

其他流動(dòng)負(fù)債,0.00,0.00,0.00,,0.00,0.00,,0.00,0.00,0.00,0.00,0.00

流動(dòng)負(fù)債合計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

非流動(dòng)負(fù)債:,,,,,,,,,,,,

長(zhǎng)期借款,,,,,,,,,0.00,0.00,0.00,0.00

應(yīng)付債券,,,,,,,,,0.00,0.00,0.00,0.00

長(zhǎng)期應(yīng)付款,,,,,,,,,0.00,0.00,0.00,0.00

專項(xiàng)應(yīng)付款,,,,,,,,,0.00,0.00,0.00,0.00

預(yù)計(jì)負(fù)債,,,,,,,,,0.00,0.00,0.00,0.00

遞延所得稅負(fù)債,,,,,,,,,0.00,0.00,0.00,0.00

其他非流動(dòng)負(fù)債,,,,,,,,,0.00,0.00,0.00,0.00

非流動(dòng)負(fù)債合計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

負(fù)債合計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

所有者權(quán)益(或股東權(quán)益):,,,,,,,,,,,,

實(shí)收資本（或股本）,,,,,,,,"100,000.00","100,000.00",0.00,0.00,"100,000.00"

資本公積,,,,,,,,0.00,0.00,0.00,0.00,0.00

減:庫(kù)存股,,,,,,,,0.00,0.00,0.00,0.00,0.00

盈余公積,,,,,,,,0.00,0.00,0.00,0.00,0.00

未分配利潤(rùn),,,,,,,,,0.00,0.00,0.00,0.00

所有者權(quán)益(或股東權(quán)益)合計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,"100,000.00","100,000.00",0.00,0.00,"100,000.00"

負(fù)債及所有者權(quán)益(或股東權(quán)益)總計(jì),0.00,0.00,0.00,0.00,0.00,0.00,0.00,"100,000.00","100,000.00",0.00,0.00,"100,000.00"

檢查bs,,,,,,,,,,,,100000

pl,0.00,0.00,0.00,0.00,0.00,0.00,0.00,"-100,000.00","-100,000.00",0.00,0.00,"-100,000.00"

cf,,,,,,,,,,,,

合并報(bào)表的流程主要包括以下步驟：,,,,,,,,,,,,

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一、確定合并范圍,,,,,,,,,,,,

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明確哪些子公司需要納入合并報(bào)表范圍。一般以控制為基礎(chǔ)確定，即投資方擁有對(duì)被投資方的權(quán)力，通過(guò)參與被投資方的相關(guān)活動(dòng)而享有可變回報(bào)，并且有能力運(yùn)用對(duì)被投資方的權(quán)力影響其回報(bào)金額。,,,,,,,,,,,,

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二、前期準(zhǔn)備工作,,,,,,,,,,,,

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1.統(tǒng)一母子公司的會(huì)計(jì)政策和會(huì)計(jì)期間。如果子公司采用的會(huì)計(jì)政策或會(huì)計(jì)期間與母公司不一致，應(yīng)按照母公司的會(huì)計(jì)政策和會(huì)計(jì)期間進(jìn)行調(diào)整。,,,,,,,,,,,,

2.收集母子公司的財(cái)務(wù)報(bào)表及相關(guān)資料，包括資產(chǎn)負(fù)債表、利潤(rùn)表、現(xiàn)金流量表、所有者權(quán)益變動(dòng)表以及附注等。,,,,,,,,,,,,

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三、編制調(diào)整分錄,,,,,,,,,,,,

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1.對(duì)子公司個(gè)別財(cái)務(wù)報(bào)表進(jìn)行調(diào)整：,,,,,,,,,,,,

調(diào)整子公司會(huì)計(jì)政策和會(huì)計(jì)期間差異，使其與母公司一致。,,,,,,,,,,,,

對(duì)于非同一控制下企業(yè)合并取得的子公司，需對(duì)其個(gè)別財(cái)務(wù)報(bào)表中的資產(chǎn)、負(fù)債賬面價(jià)值調(diào)整為公允價(jià)值，確認(rèn)商譽(yù)或當(dāng)期損益。,,,,,,,,,,,,

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例如，非同一控制下企業(yè)合并，子公司某項(xiàng)固定資產(chǎn)賬面價(jià)值為100萬(wàn)元，公允價(jià)值為120萬(wàn)元。,,,,,,,,,,,,

借：固定資產(chǎn)200000,,,,,,,,,,,,

貸：資本公積200000,,,,,,,,,,,,

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2.對(duì)母公司個(gè)別財(cái)務(wù)報(bào)表進(jìn)行調(diào)整：,,,,,,,,,,,,

如母公司長(zhǎng)期股權(quán)投資采用成本法核算，需按權(quán)益法進(jìn)行調(diào)整。,,,,,,,,,,,,

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例如，母公司對(duì)某子公司初始投資成本為800萬(wàn)元，當(dāng)年子公司實(shí)現(xiàn)凈利潤(rùn)200萬(wàn)元，按持股比例80%計(jì)算應(yīng)享有的份額。,,,,,,,,,,,,

借：長(zhǎng)期股權(quán)投資1600000,,,,,,,,,,,,

貸：投資收益1600000,,,,,,,,,,,,

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四、編制抵銷分錄,,,,,,,,,,,,

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1.母公司長(zhǎng)期股權(quán)投資與子公司所有者權(quán)益的抵銷：,,,,,,,,,,,,

將母公司對(duì)子公司的長(zhǎng)期股權(quán)投資與子公司的所有者權(quán)益進(jìn)行抵銷，同時(shí)確認(rèn)少數(shù)股東權(quán)益。,,,,,,,,,,,,

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例如，母公司長(zhǎng)期股權(quán)投資余額為1000萬(wàn)元，子公司所有者權(quán)益為1200萬(wàn)元，其中少數(shù)股東權(quán)益為240萬(wàn)元。,,,,,,,,,,,,

借：股本、資本公積等（子公司所有者權(quán)益項(xiàng)目）12000000,,,,,,,,,,,,

貸：長(zhǎng)期股權(quán)投資10000000,,,,,,,,,,,,

少數(shù)股東權(quán)益2000000,,,,,,,,,,,,

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2.內(nèi)部債權(quán)債務(wù)的抵銷：,,,,,,,,,,,,

抵銷母子公司之間的內(nèi)部債權(quán)債務(wù)，如應(yīng)收賬款與應(yīng)付賬款、應(yīng)收票據(jù)與應(yīng)付票據(jù)、預(yù)付賬款與預(yù)收賬款等。,,,,,,,,,,,,

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例如，母公司對(duì)某子公司有應(yīng)收賬款100萬(wàn)元，子公司相應(yīng)有應(yīng)付賬款100萬(wàn)元。,,,,,,,,,,,,

借：應(yīng)付賬款1000000,,,,,,,,,,,,

貸：應(yīng)收賬款1000000,,,,,,,,,,,,

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3.內(nèi)部交易的抵銷：,,,,,,,,,,,,

抵銷母子公司之間的內(nèi)部商品銷售、固定資產(chǎn)交易、無(wú)形資產(chǎn)交易等內(nèi)部交易產(chǎn)生的未實(shí)現(xiàn)損益。,,,,,,,,,,,,

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內(nèi)部商品銷售：,,,,,,,,,,,,

當(dāng)期內(nèi)部商品銷售的抵銷：,,,,,,,,,,,,

假設(shè)母公司將成本為80萬(wàn)元的商品以100萬(wàn)元銷售給子公司，子公司未對(duì)外銷售。,,,,,,,,,,,,

借：營(yíng)業(yè)收入1000000,,,,,,,,,,,,

貸：營(yíng)業(yè)成本800000,,,,,,,,,,,,

存貨200000,,,,,,,,,,,,

連續(xù)編制合并報(bào)表時(shí)內(nèi)部商品銷售的抵銷：,,,,,,,,,,,,

若上期未實(shí)現(xiàn)內(nèi)部銷售利潤(rùn)為20萬(wàn)元，本期全部實(shí)現(xiàn)對(duì)外銷售，則需進(jìn)行相應(yīng)的抵銷處理。,,,,,,,,,,,,

借：未分配利潤(rùn)——年初200000,,,,,,,,,,,,

貸：營(yíng)業(yè)成本200000,,,,,,,,,,,,

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內(nèi)部固定資產(chǎn)交易：,,,,,,,,,,,,

當(dāng)期內(nèi)部固定資產(chǎn)交易的抵銷：,,,,,,,,,,,,

母公司將賬面價(jià)值為60萬(wàn)元的固定資產(chǎn)以80萬(wàn)元賣給子公司，子公司作為固定資產(chǎn)管理。,,,,,,,,,,,,

借：營(yíng)業(yè)收入800000,,,,,,,,,,,,

貸：營(yíng)業(yè)成本600000,,,,,,,,,,,,

固定資產(chǎn)——原價(jià)200000,,,,,,,,,,,,

連續(xù)編制合并報(bào)表時(shí)內(nèi)部固定資產(chǎn)交易的抵銷：,,,,,,,,,,,,

涉及固定資產(chǎn)折舊的調(diào)整等。假設(shè)該固定資產(chǎn)按直線法計(jì)提折舊，年限為5年，無(wú)殘值。則每年多提折舊4萬(wàn)元。,,,,,,,,,,,,

借：固定資產(chǎn)——累計(jì)折舊40000,,,,,,,,,,,,

貸：管理費(fèi)用40000,,,,,,,,,,,,

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4.內(nèi)部投資收益與子公司利潤(rùn)分配的抵銷