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十四、《企业会计准则第33号——合并财务报表》(三)案例分析1.合并资产负债表(2)内部债权与债务项目的抵销。【案例73】某母公司个别资产负债表中应收账款6000元中有3000元为子公司应付账款;预收账款3000元中有2 000元为子公司预付账款;应收票据9000元中有5000元为子公司应付票据;子公司应付债券5000元中有2000元为母公司所持有。对此,在编制合并资产负债表时,应编制如下分录:
XIV. Accounting Standards for Enterprises No. 33 - Consolidated Financial Statements (III) Case Study 1. Consolidated Balance Sheet (2) Offset of internal claims and debt items. 【Case 73】 There are 3,000 accounts receivable from 6,000 of the 6,000 accounts receivable in individual balance sheet of a parent company for the accounts payable of the subsidiaries; 2,000 of the 3,000 accounts received in advance is the prepayments of the subsidiaries; the notes receivable 9000 There are 5,000 yuan for the subsidiaries to pay bills; 5,000 yuan for the bonds to be paid by the parent company is 2,000 yuan. In this regard, when preparing the consolidated balance sheet, the following entries should be prepared: