１．同类非货币性交易不涉及补价的情形同类非货币性交易不涉及补价时 ,由于交易过程尚未完成 ,母子公司双方均不确认损益 ,因此不存在内部未实现利润 ,在编制合并报表时不需要编制抵销分录。但是如果出现换出资产的公允价值低于账面价值 ,需确认跌价损失时 ,应抵销已确认的损? 1. When non-monetary transactions are not involved in premiums for similar non-monetary transactions In the absence of premiums for similar non-monetary transactions, both parent and subsidiary do not recognize any profit or loss as the transaction process has not been completed. Therefore, there is no internal unrealized profit. Need to prepare offset entries. However, if the fair value of the assets exchanged out is lower than the book value, it shall be confirmed if the loss of the price falling should be offset against the confirmed loss.