《财会月刊》2003年第9期刊登了郭美芸、彭鹏翔两位同志《谈合并会计报表编制的若干问题》一文(简称《郭文》)。笔者认为,《郭文》在阐述合并会计报表编制的有关问题时,忽略了合并会计报表编制基础的问题,在概念理解上存在一些偏差,现阐述如下。一、编制合并会计报表的抵销分录 “Accounting Monthly” 2003 No. 9 published Guo Meiyun, Peng Pengxiang two comrades “on the preparation of consolidated financial statements,” a text (referred to as “Guo Wen”). In my opinion, “Guo” in the preparation of the merger of financial statements prepared by the issue, ignoring the basis for the preparation of consolidated financial statements, there are some differences in the conceptual understanding, are set out below. First, the preparation of consolidated accounting statements offset entries