对于子公司实现的盈利,母公司也按所享有的权益确认投资收益,并作为当期盈利进行利润分配。结果,对于由母公司与子公司组成的企业集团而言,同一笔收益被确认了两次,也被分配了两次。因此,在编制这个集团的合并会计报表时,为避免重复计算,必须通过编制抵销分录的方式,抵销掉其中的内部交易部分。由于这部分抵销内容 For the profits realized by the subsidiaries, the parent company also confirms the investment income according to the enjoyed benefits and makes the profit distribution as the current profits. As a result, the same revenue was confirmed twice for the conglomerate comprised of parent and subsidiary companies and also twice. Therefore, in the preparation of this group’s consolidated financial statements, in order to avoid double counting, you must offset the entries by offsetting the internal transaction section. Because this part offsets the content