直播讲义版fa专题section b大题专项

—DorisConsolidatedstatementoffinancialIntragroupGroupretained （cash/share Add:FairvalueofNCI@acquisition Less:Netassets‘CAofS@acquisition Less:FairvalueappreciationofS’s Intragrouptransaction1、intrabalanceeliminationDrTradepayable(SOFP)CrTradereceivableSOFP2、intrasaleeliminationDrsaleCrcostof 3、Unrealizedprofit（结合margin和mark-upDrCostofsaleCrInventory(SOFPGroupretainedLinebylineConsolidationstatementofprofitorMidyearintra-groupProfitattributetoMidyearP+S*intra-grouptransaction1、intrabalanceeliminationDrTradepayable（SOFP）CrTradereceivable2、intrasaleeliminationDrsale（SPL）Crcostofsale（SPL）3、UnrealizedprofitDrCostofsaleCrInventoryConsolidationstatementofprofitorlossRevenue（P+S*n/12-内部的revenue）Less:costofsale（P+S*n/12-内部的内部的costofsale+未实现润GrossLess:operatingexpense(P+S*n/12)ProfitbeforetaxLess：tax(P+S*n/12)ProfitfortheyearOthercomprehensiveefortheyear（P+S*n/12）Totalcomprehensiveforthe

$XX Profitattributableto

intra-groupProfitIntra-groupStep1：谁卖给了谁inventory、retainedearings、抵消内部影响：revenue、costof调整未实现利润影响：costofsale、profitattributetoQ2FinancialstatementQ3StatementofcashCashflowfromoperating•+-Disposalgain/+Disposal+Interest-TaxCashflowfrominvestingPurchaseofPPE（opening+Cashaddition+revaluation–depreciationDisposalCashflowfromfinancingDividendRetainedearingsmovement：opening+profit-dividenddeclare=Dividendpayable：opening+div