企业集团内部,母子公司及子子公司之间发生的具有融资性质的分期收款交易,在编制合并财务报表时会产生较复杂的合并抵销处理问题,由此产生的递延所得税项目(递延所得税资产和递延所得税负债,下同)的抵销又是合并抵销处理的难点,合并财务报表准则未对此作出具体说明。本文通过案例分析,提出相关项目在本期及以后各期的合并抵销处理方法,以供实务工作者借鉴。 The amortization transaction with financing nature that takes place within the enterprise group, the parent company and the subsidiaries can cause complicated merger offsetting problems when preparing the consolidated financial statements. The resulting deferred income tax items Offset income tax assets and deferred income tax liabilities, the same below) is the difficulty in the consolidation of offsetting. The consolidated financial statement standard does not give any specific explanation. This article through the case analysis, put forward the relevant items in the current and future periods of the merger offset approach, for practitioners to learn from.