怎样才能在纷繁复杂的股权关系中找到突破点,从而有条不紊且准确地完成合并报表的编制呢?笔者在长期从事所属单位合并报表编制工作中总结了一些方法和思路。在这里,我将在原有一些想法的基础上,通过例举较为典型的股权关系,对不同情况下股权抵消逐一进行诠释,希望能对合并报表的编制能有一些新的启发。 How can we find the breakthrough points in the complicated equity relations, so that the preparation of the consolidated statements can be completed in an orderly and accurate manner? The author summarizes some methods and ideas in the work of preparing the consolidated statements of the subsidiaries for a long time. Here, on the basis of some original ideas, I will explain the equity offsets in different situations one by one by exemplifying the typical equity relationship, hoping to have some new inspiration for the preparation of the consolidated statements.