目前我们对合并报表分析假设条件 ,大都建立在母子公司在盈利状况下的分析。但在现实经济生活中资不抵债但仍继续经营的子公司大有所在 ,而人们常常对这类合并报表问题探讨不够。从解决目前实际问题出发 ,对严重亏损情况下投资损失确认及合并会计报表抵消分录编制问题进行分析 At present, our assumptions for the analysis of the consolidated statements are mostly based on the analysis of the parent-subsidiary’s profitability. However, in actual economic life, insolvent but still continue to operate a large number of subsidiaries, and people often discuss the issue of such consolidated statements is not enough. Starting from the solution of the actual problems, the paper analyzes the loss of investment in case of serious losses and the preparation of offsetting entries in the consolidated financial statements