在编制合并资产负债表时，应以母公司和子公司的个别资产负债表为依据，首先应将母公司与子公司之间的集团内的内部核算项目相互抵销，以消除资产、负债和所有者权益中有关项目的重复计算，将这些项目抵销后，再将母公司和子公司资产负债表上的资产、负债和所有者权益等相同的? When preparing the consolidated balance sheet, based on the individual balance sheets of the parent company and the subsidiary, the internal accounting items within the group between the parent company and the subsidiary should be set off against each other in order to eliminate the assets, liabilities and all After deducting these items, the same assets, liabilities and owner’s equity on the balance sheet of the parent company and the subsidiary company will be repeated.