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在纳入合并会计报表范围的子公司为非全资子公司的情况下,编制合并报表时要将母公司对子公司长期股权投资的数额和子公司股东权益中属于母公司的份额相抵销,子公司股东权益中不属于母公司的份额,则作为少数股东权益处理;同时还要根据少数股东占子公司的股权比例确认少数股东本期收益,在合并利润表中单独列示,作为反映子公司当期实现的净利润中不属于母公司拥有的份额。
When the subsidiaries included in the scope of consolidated financial statements are non-wholly owned subsidiaries, the amount of the long-term equity investment of the parent company in the subsidiary and the share of the parent company in the subsidiary interest of the parent company that belongs to the parent company should be offset when preparing the consolidated statements. The shareholders ’equity of the company that does not belong to the parent company is treated as the minority shareholders’ equity. At the same time, the minority shareholders ’current income should be recognized according to the minority shareholders’ shareholding proportion and be listed separately in the consolidated income statement. Net profit realized in the current period does not belong to the share owned by the parent company.