《合并会计报表讲座》第二讲“合并会计报表的合并范围”发表以来,不少读者对该讲中间接拥有子公司权益性资本比例、直接和间接方式合计拥有子公司权益性资本比例的计算有着不同的理解。现就这一问题说明如下:第二讲内容是确定合并范围,其中计算权益性资本的比例完全是为确定合并范围服务的。1.在间接拥有子公司权益性资本比例计算的举例 Since the publication of the Consolidation of Consolidated Statements of Financial Statements, quite a few readers have directly and indirectly accounted for the proportion of the equity-owned capital of the subsidiaries owned by the subsidiaries, The calculation has a different understanding. Now on this issue as follows: The second is to determine the scope of the merger, which calculates the proportion of equity capital is entirely to determine the scope of consolidation services. 1. Example of indirectly calculating the proportion of equity capital in subsidiaries