企业集团编制合并会计报表时,集团内部各公司间相互持有对方发行的债券,必须进行抵消。如果一方直接从另一方取得债券,取得成本同债券的帐面价值相同,不会产生差额,会计处理没有特殊要求,但一方在公开市场上购入另一方流通在外的债券时,取得成本同债券的帐面价值往往存在差异,本文拟对此差异进行探讨 When an enterprise group prepares its consolidated financial statements, it is necessary to offset the bonds issued by each other among the various companies in the group. If one party obtains the bond directly from the other party and the cost of acquisition is the same as the book value of the bond, no difference will be generated. There are no special requirements for accounting treatment. However, when one party purchases bonds in the open market and the other is in circulation, Of the book value is often different, this article intends to explore this difference