由于合并会计报表抵销分录是以个别会计报表项目及其金额为基础编制的,计提八项资产减值准备后,资产负债表项目及其金额发生了变动,合并报表抵销分录也会发生相应的变动。文章主要对编制合并资产负债表时计提资产减值准备的各项资产及计提的减值准备的各项目的抵销方法以及由于计提资产减值准备而影响的利润表项目的抵销方法进行了探讨。 As the balance sheet of the consolidated financial statements is prepared on the basis of individual accounting statements and amounts, after the provision for impairment of eight assets has been made, the balance sheet items and their amounts have been changed, and the offset statements of the consolidated statements also There will be a corresponding change. The article mainly disregards all the assets for which assets impairment provision is withdrawn when preparing the consolidated balance sheet and the items of provision for impairment and the items in the income statement that are affected by withdrawing assets impairment provision Method is discussed.