《合并会计报表暂行规定》中明确规定:对于全资子公司,应当将子公司利润分配表中年初未分配利润项目,子公司资产负债表中实收资本项目、资本公积项目、盈余公积项目和母公司损益表中投资收益项目,与母公司对子公司权益性资本投资项目,子公司利润分配表中提取盈余公积(或提取的法定公积金、法定公益金、任意公积金、储备基金和生产发展基金),应付利润(或已分配股利、应付股利、已分配优先股股利、已分配普通股股利)项目相互抵销。并在合并工作底稿中编制以下抵销分录: Interim Provisions on Consolidated Financial Statements clearly states: For a wholly-owned subsidiary, the undistributed profit at the beginning of the year, the paid-in capital account in the subsidiary’s balance sheet, capital surplus items, surplus reserves Investment income items in the statement of profit or loss of the parent company and the equity investment in the subsidiary of the parent company and the profit distribution statement of the subsidiary for the withdrawal of surplus reserves (or statutory surplus reserves, statutory public welfare funds, voluntary provident funds, reserve funds and production Development Fund), items of profit (or dividends allotted, dividends payable, dividends on preferred shares allotted, dividends on common shares allotted) are offset against each other. And prepare the following offset entries in the consolidated working papers: