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现行会计制度中,对企业集团内部发行债券用于在建工程的,在编制合并报表时没有涉及连续抵销的问题。对此,笔者认为:1、未完工建设期,第一年抵销一方的投资收益与另一方的在建工程;以后年度首先抵销在建工程中包含的内部债券资本化利息对期初未分配利润的影响,其次抵销当年一方的投资收益与另一方在建工程中内部债券利息资本化部分。2、在完工年度,首先抵销固定资产原价中包含的期初内部利息资本化金额对期初未分配利润的影响;其次抵销当年一方的投资收益与另一方
In the current accounting system, bonds issued internally to an enterprise group are used for construction in progress and no issue of continuous offsetting is involved in the preparation of the consolidated financial statements. In this regard, the author believes that: 1, unfinished construction period, the first year to offset the investment income of one party and the construction project of the other party; the first year to offset the construction of the project included in the internal bond capitalized interest for the beginning of the unallocated Profit, and then offset the investment income of one party in the current year and the capitalization of interest on the internal bonds in the construction of the other party. 2. In the year of completion, firstly, offset the impact of the capitalization amount of the initial internal interest included in the original price of fixed assets on the opening retained earnings; secondly, offset the investment income of one party of the current year with the other