合并会计报表是站在一个经济实体和一个法人的角度来反映原本是两个经济实体和两个法人(母公司和子公司)的综合的财务状况和经营成果的报表,因此编制合并会计报表时必须将在该会计期间内母公司与子公司之间,子公司和子公司之间发生的公司间会计事项在合并会计报表中消除,使合并会计报表只揭示母子公司一体化的整个企业集团对外部报告的财务状况和经营成果。编制合并会计报表时需要消除的公司间会计事项 Consolidated accounting statements are the statements of the comprehensive financial position and operating results of two economic entities and two legal persons (parent companies and subsidiaries) from the perspective of one economic entity and one legal person. Therefore, it is necessary to prepare consolidated financial statements The inter-company accounting events between the parent company and the subsidiaries, subsidiaries and subsidiaries during the accounting period will be eliminated in the consolidated accounting statements so that the consolidated financial statements will only reveal the external reports of the entire enterprise group integrating parent-subsidiary companies The financial status and operating results. Intercompany-related accounting issues that need to be eliminated when preparing consolidated financial statements