合并会计报表抵销分录虽然也是一种会计分录,但与企业通常编制的会计分录(以下简称普通分录)相比,具有明显不同,其特点笔者概括主要有:一、编制抵销分录的单位是母公司抵销分录只与合并会计报表有关,按照规定,合并会计报表由母公司编制,各子公司应向母公司报送个别会计报表及其他有关资料(包括内部业务资料),因此,抵销分录的编制者只能是母公司。这样,母公司既要编制自身的普通分录,又要编制企业集团的抵销分录,二者的编制依据、方法、目的等不尽相同。对于母公司以外的任何一个子公司,甚至对任何一个不需要编 Compared with the accounting entries usually prepared by the enterprises (hereinafter referred to as ordinary entries), the offsetting entries in the consolidated financial statements are obviously different. The characteristics of the accounting entries are summarized as follows: I. The offset According to the regulations, the consolidated financial statements are prepared by the parent company, and each subsidiary shall submit the individual accounting statements and other related materials (including the internal business information ), Therefore, the author of the offset entry can only be the parent company. In this way, the parent company should not only prepare its own ordinary entries but also set up offset entries of enterprise groups. The basis, methods and purposes of the two companies are different. For any subsidiary other than the parent company, even for any one does not need to be edited