合并报表模板-财务管理

合并报表模板,,,,,,,,,,,,

资产负债表,A公司,B公司,,,,,,,合计数,抵消分录,,合并数

,,,,,,,,,,借方,贷方,

流动资产：,,,,,,,,,,,,

货币资金,,,,,,,,,0.00,0.00,0.00,0.00

交易性金融资产,,,,,,,,,0.00,0.00,0.00,0.00

应收票据,,,,,,,,,0.00,0.00,0.00,0.00

应收账款,,,,,,,,,0.00,0.00,0.00,0.00

预付款项,,,,,,,,,0.00,0.00,0.00,0.00

应收股利,,,,,,,,,0.00,0.00,0.00,0.00

应收利息,,,,,,,,,0.00,0.00,0.00,0.00

其他应收款,,,,,,,,,0.00,0.00,0.00,0.00

存货,,,,,,,,,0.00,0.00,0.00,0.00

其中：,,,,,,,,,0.00,0.00,0.00,0.00

原材料,,,,,,,,,0.00,0.00,0.00,0.00

在产品,,,,,,,,,0.00,0.00,0.00,0.00

库存商品,,,,,,,,,0.00,0.00,0.00,0.00

周转材料,,,,,,,,,0.00,0.00,0.00,0.00

一年内到期的非流动资产,,,,,,,,,0.00,0.00,0.00,0.00

其他流动资产,,,,,,,,,0.00,0.00,0.00,0.00

流动资产合计,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

非流动资产：,,,,,,,,,,,,

可供出售金融资产,,,,,,,,,0.00,0.00,0.00,0.00

持有至到期投资,,,,,,,,,0.00,0.00,0.00,0.00

长期应收款,,,,,,,,,0.00,0.00,0.00,0.00

长期股权投资,,,,,,,,,0.00,0.00,0.00,0.00

投资性房地产,,,,,,,,,0.00,0.00,0.00,0.00

固定资产,,,,,,,,,0.00,0.00,0.00,0.00

在建工程,,,,,,,,,0.00,0.00,0.00,0.00

工程物资,,,,,,,,,0.00,0.00,0.00,0.00

固定资产清理,,,,,,,,,0.00,0.00,0.00,0.00

生产性生物资产,,,,,,,,,0.00,0.00,0.00,0.00

油气资产,,,,,,,,,0.00,0.00,0.00,0.00

无形资产,,,,,,,,,0.00,0.00,0.00,0.00

开发支出,,,,,,,,,0.00,0.00,0.00,0.00

商誉,,,,,,,,,0.00,0.00,0.00,0.00

长期待摊费用,,,,,,,,,0.00,0.00,0.00,0.00

递延所得税资产,,,,,,,,,0.00,0.00,0.00,0.00

其他非流动资产,,,,,,,,,0.00,0.00,0.00,0.00

非流动资产合计,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

资产总计,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

流动负债:,,,,,,,,,,,,

短期借款,,,,,,,,,0.00,0.00,0.00,0.00

交易性金融负债,,,,,,,,,0.00,0.00,0.00,0.00

应付票据,,,,,,,,,0.00,0.00,0.00,0.00

应付账款,,,,,,,,,0.00,0.00,0.00,0.00

预收款项,,,,,,,,,0.00,0.00,0.00,0.00

应付职工薪酬,,,,,,,,,0.00,0.00,0.00,0.00

应交税费,,,,,,,,,0.00,0.00,0.00,0.00

应付利息,,,,,,,,,0.00,0.00,0.00,0.00

应付股利,,,,,,,,,0.00,0.00,0.00,0.00

其他应付款,,,,,,,,,0.00,0.00,0.00,0.00

一年内到期的非流动负债,,,,,,,,,0.00,0.00,0.00,0.00

其他流动负债,0.00,0.00,0.00,,0.00,0.00,,0.00,0.00,0.00,0.00,0.00

流动负债合计,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

非流动负债:,,,,,,,,,,,,

长期借款,,,,,,,,,0.00,0.00,0.00,0.00

应付债券,,,,,,,,,0.00,0.00,0.00,0.00

长期应付款,,,,,,,,,0.00,0.00,0.00,0.00

专项应付款,,,,,,,,,0.00,0.00,0.00,0.00

预计负债,,,,,,,,,0.00,0.00,0.00,0.00

递延所得税负债,,,,,,,,,0.00,0.00,0.00,0.00

其他非流动负债,,,,,,,,,0.00,0.00,0.00,0.00

非流动负债合计,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

负债合计,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00

所有者权益(或股东权益):,,,,,,,,,,,,

实收资本（或股本）,,,,,,,,"100,000.00","100,000.00",0.00,0.00,"100,000.00"

资本公积,,,,,,,,0.00,0.00,0.00,0.00,0.00

减:库存股,,,,,,,,0.00,0.00,0.00,0.00,0.00

盈余公积,,,,,,,,0.00,0.00,0.00,0.00,0.00

未分配利润,,,,,,,,,0.00,0.00,0.00,0.00

所有者权益(或股东权益)合计,0.00,0.00,0.00,0.00,0.00,0.00,0.00,"100,000.00","100,000.00",0.00,0.00,"100,000.00"

负债及所有者权益(或股东权益)总计,0.00,0.00,0.00,0.00,0.00,0.00,0.00,"100,000.00","100,000.00",0.00,0.00,"100,000.00"

检查bs,,,,,,,,,,,,100000

pl,0.00,0.00,0.00,0.00,0.00,0.00,0.00,"-100,000.00","-100,000.00",0.00,0.00,"-100,000.00"

cf,,,,,,,,,,,,

合并报表的流程主要包括以下步骤：,,,,,,,,,,,,

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一、确定合并范围,,,,,,,,,,,,

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明确哪些子公司需要纳入合并报表范围。一般以控制为基础确定，即投资方拥有对被投资方的权力，通过参与被投资方的相关活动而享有可变回报，并且有能力运用对被投资方的权力影响其回报金额。,,,,,,,,,,,,

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二、前期准备工作,,,,,,,,,,,,

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1.统一母子公司的会计政策和会计期间。如果子公司采用的会计政策或会计期间与母公司不一致，应按照母公司的会计政策和会计期间进行调整。,,,,,,,,,,,,

2.收集母子公司的财务报表及相关资料，包括资产负债表、利润表、现金流量表、所有者权益变动表以及附注等。,,,,,,,,,,,,

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三、编制调整分录,,,,,,,,,,,,

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1.对子公司个别财务报表进行调整：,,,,,,,,,,,,

调整子公司会计政策和会计期间差异，使其与母公司一致。,,,,,,,,,,,,

对于非同一控制下企业合并取得的子公司，需对其个别财务报表中的资产、负债账面价值调整为公允价值，确认商誉或当期损益。,,,,,,,,,,,,

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例如，非同一控制下企业合并，子公司某项固定资产账面价值为100万元，公允价值为120万元。,,,,,,,,,,,,

借：固定资产200000,,,,,,,,,,,,

贷：资本公积200000,,,,,,,,,,,,

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2.对母公司个别财务报表进行调整：,,,,,,,,,,,,

如母公司长期股权投资采用成本法核算，需按权益法进行调整。,,,,,,,,,,,,

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例如，母公司对某子公司初始投资成本为800万元，当年子公司实现净利润200万元，按持股比例80%计算应享有的份额。,,,,,,,,,,,,

借：长期股权投资1600000,,,,,,,,,,,,

贷：投资收益1600000,,,,,,,,,,,,

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四、编制抵销分录,,,,,,,,,,,,

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1.母公司长期股权投资与子公司所有者权益的抵销：,,,,,,,,,,,,

将母公司对子公司的长期股权投资与子公司的所有者权益进行抵销，同时确认少数股东权益。,,,,,,,,,,,,

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例如，母公司长期股权投资余额为1000万元，子公司所有者权益为1200万元，其中少数股东权益为240万元。,,,,,,,,,,,,

借：股本、资本公积等（子公司所有者权益项目）12000000,,,,,,,,,,,,

贷：长期股权投资10000000,,,,,,,,,,,,

少数股东权益2000000,,,,,,,,,,,,

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2.内部债权债务的抵销：,,,,,,,,,,,,

抵销母子公司之间的内部债权债务，如应收账款与应付账款、应收票据与应付票据、预付账款与预收账款等。,,,,,,,,,,,,

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例如，母公司对某子公司有应收账款100万元，子公司相应有应付账款100万元。,,,,,,,,,,,,

借：应付账款1000000,,,,,,,,,,,,

贷：应收账款1000000,,,,,,,,,,,,

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3.内部交易的抵销：,,,,,,,,,,,,

抵销母子公司之间的内部商品销售、固定资产交易、无形资产交易等内部交易产生的未实现损益。,,,,,,,,,,,,

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内部商品销售：,,,,,,,,,,,,

当期内部商品销售的抵销：,,,,,,,,,,,,

假设母公司将成本为80万元的商品以100万元销售给子公司，子公司未对外销售。,,,,,,,,,,,,

借：营业收入1000000,,,,,,,,,,,,

贷：营业成本800000,,,,,,,,,,,,

存货200000,,,,,,,,,,,,

连续编制合并报表时内部商品销售的抵销：,,,,,,,,,,,,

若上期未实现内部销售利润为20万元，本期全部实现对外销售，则需进行相应的抵销处理。,,,,,,,,,,,,

借：未分配利润——年初200000,,,,,,,,,,,,

贷：营业成本200000,,,,,,,,,,,,

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内部固定资产交易：,,,,,,,,,,,,

当期内部固定资产交易的抵销：,,,,,,,,,,,,

母公司将账面价值为60万元的固定资产以80万元卖给子公司，子公司作为固定资产管理。,,,,,,,,,,,,

借：营业收入800000,,,,,,,,,,,,

贷：营业成本600000,,,,,,,,,,,,

固定资产——原价200000,,,,,,,,,,,,

连续编制合并报表时内部固定资产交易的抵销：,,,,,,,,,,,,

涉及固定资产折旧的调整等。假设该固定资产按直线法计提折旧，年限为5年，无残值。则每年多提折旧4万元。,,,,,,,,,,,,

借：固定资产——累计折旧40000,,,,,,,,,,,,

贷：管理费用40000,,,,,,,,,,,,

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4.内部投资收益与子公司利润分配的抵销