一、合并结果的差异１．关于在合并报表上对子公司本期提取盈余公积的反映问题。根据我国《公司法》的规定，盈余公积由单个企业按照当期实现的税后利润计提，子公司当期提取的盈余公积作为其利润的一部分，意味着子公司本期可供分配的利润的减少，在编制合并会计报表的情况下? First, the difference between the results of the merger On the consolidated statements of subsidiaries for the current period to extract the surplus to reflect the issue. According to the provisions of the “Company Law” of our country, the surplus reserve is accrued by a single enterprise according to the profit after tax realized in the current period. The surplus reserve withdrawn by the subsidiary as part of its profits means the profit available for distribution of the subsidiary for the current period The reduction in the preparation of consolidated financial statements?