（3）存(cun)貨中包含的未實現(xian)內部銷售利潤的抵銷。

    在編(bian)制合(he)并資產負債表(biao)時，應將存貨價值中(zhong)包(bao)含的未實(shi)現(xian)(xian)內(nei)(nei)部(bu)銷(xiao)(xiao)售(shou)(shou)(shou)利潤(run)予(yu)以(yi)抵(di)銷(xiao)(xiao)。編(bian)制抵(di)銷(xiao)(xiao)分錄時，按(an)照集團(tuan)內(nei)(nei)部(bu)銷(xiao)(xiao)售(shou)(shou)(shou)企業(ye)(ye)銷(xiao)(xiao)售(shou)(shou)(shou)該商品的銷(xiao)(xiao)售(shou)(shou)(shou)收(shou)入，借記"主營(ying)業(ye)(ye)務收(shou)入"等項目，按(an)照其銷(xiao)(xiao)售(shou)(shou)(shou)成(cheng)本(ben)，貸記"主營(ying)業(ye)(ye)務成(cheng)本(ben)"等項目，按(an)照當期期末存貨價值中(zhong)包(bao)含的未實(shi)現(xian)(xian)內(nei)(nei)部(bu)銷(xiao)(xiao)售(shou)(shou)(shou)利潤(run)的數額，貸記"存貨"項目。

    （4）固定資產(chan)和無形資產(chan)中包含的(de)(de)未實現內(nei)部銷售利潤(run)的(de)(de)抵(di)銷。

    在編(bian)制(zhi)合并資(zi)產負(fu)債表時必須(xu)將(jiang)固定資(zi)產和無(wu)(wu)形(xing)資(zi)產中包含(han)的內部未實現銷(xiao)售利潤予以抵銷(xiao)，下面以固定資(zi)產為(wei)例來說明其(qi)抵銷(xiao)處理，無(wu)(wu)形(xing)資(zi)產的未實現銷(xiao)售利潤的抵銷(xiao)處理與此(ci)相似。

    （5）盈余公積的抵銷。

    母(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)對(dui)子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)股權投資(zi)與子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)所有者權益抵銷時，已(yi)經將子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)提(ti)(ti)取(qu)(qu)的(de)(de)所有盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)全部(bu)予(yu)以抵銷，但根據我國公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)法(fa)的(de)(de)規定，盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)（包(bao)(bao)括(kuo)法(fa)定盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)、任意(yi)盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)和(he)法(fa)定公(gong)(gong)(gong)(gong)(gong)(gong)(gong)益金）由(you)單(dan)個(ge)企(qi)業(ye)(ye)按照(zhao)當(dang)期(qi)實(shi)現的(de)(de)稅(shui)后利(li)(li)潤(run)(run)(run)（即凈(jing)(jing)利(li)(li)潤(run)(run)(run)）計(ji)提(ti)(ti)。對(dui)于母(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)與子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)所構成的(de)(de)企(qi)業(ye)(ye)集團來(lai)說(shuo)(shuo)，則是母(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)和(he)子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)分(fen)(fen)別(bie)計(ji)提(ti)(ti)盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)。子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)作(zuo)(zuo)為(wei)一個(ge)獨(du)立的(de)(de)法(fa)人實(shi)體(ti)，以其(qi)(qi)當(dang)期(qi)凈(jing)(jing)利(li)(li)潤(run)(run)(run)作(zuo)(zuo)為(wei)提(ti)(ti)取(qu)(qu)盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)的(de)(de)基(ji)數(shu)。在全資(zi)子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)情況下，由(you)于子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)凈(jing)(jing)利(li)(li)潤(run)(run)(run)對(dui)應(ying)的(de)(de)就是母(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)對(dui)子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)的(de)(de)投資(zi)收益，母(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)當(dang)期(qi)提(ti)(ti)取(qu)(qu)盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)的(de)(de)計(ji)提(ti)(ti)基(ji)數(shu)中(zhong)已(yi)經包(bao)(bao)括(kuo)對(dui)子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)投資(zi)收益的(de)(de)數(shu)額(e)，即包(bao)(bao)括(kuo)了子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)當(dang)期(qi)凈(jing)(jing)利(li)(li)潤(run)(run)(run)的(de)(de)數(shu)額(e)。這(zhe)樣從整個(ge)企(qi)業(ye)(ye)集團來(lai)說(shuo)(shuo)，子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)當(dang)期(qi)凈(jing)(jing)利(li)(li)潤(run)(run)(run)在母(mu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)和(he)子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)都分(fen)(fen)別(bie)作(zuo)(zuo)為(wei)其(qi)(qi)計(ji)提(ti)(ti)盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)的(de)(de)基(ji)數(shu)計(ji)提(ti)(ti)兩(liang)次盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)。子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)當(dang)期(qi)提(ti)(ti)取(qu)(qu)的(de)(de)盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)，作(zuo)(zuo)為(wei)其(qi)(qi)利(li)(li)潤(run)(run)(run)分(fen)(fen)配(pei)一部(bu)分(fen)(fen)，意(yi)味著子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)本(ben)期(qi)可(ke)供(gong)分(fen)(fen)配(pei)的(de)(de)利(li)(li)潤(run)(run)(run)減少(shao)，在編制合并會計(ji)報表(biao)的(de)(de)情況下則意(yi)味著企(qi)業(ye)(ye)集團本(ben)期(qi)可(ke)供(gong)分(fen)(fen)配(pei)利(li)(li)潤(run)(run)(run)的(de)(de)減少(shao)。因此，子(zi)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)司(si)(si)(si)(si)(si)(si)提(ti)(ti)取(qu)(qu)的(de)(de)盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)應(ying)當(dang)在合并報表(biao)中(zhong)予(yu)以反(fan)映(ying)，調整合并盈(ying)(ying)(ying)余(yu)公(gong)(gong)(gong)(gong)(gong)(gong)(gong)積(ji)(ji)的(de)(de)數(shu)額(e)。

    5、編制合并利(li)潤表(biao)和合并利(li)潤分(fen)配(pei)表(biao)5 

    編(bian)制(zhi)合并(bing)利(li)(li)潤表(biao)和(he)合并(bing)利(li)(li)潤分配表(biao)時需(xu)要抵銷(xiao)處理(li)的項目(mu)(mu)(mu)主要有：內(nei)(nei)部(bu)銷(xiao)售(shou)收入和(he)內(nei)(nei)部(bu)銷(xiao)售(shou)成本(ben)項目(mu)(mu)(mu)；內(nei)(nei)部(bu)投(tou)資收益(yi)項目(mu)(mu)(mu)，包(bao)括內(nei)(nei)部(bu)利(li)(li)息收入和(he)利(li)(li)息支出項目(mu)(mu)(mu)、內(nei)(nei)部(bu)權益(yi)性資本(ben)投(tou)資收益(yi)項目(mu)(mu)(mu)；管理(li)費(fei)用(yong)項目(mu)(mu)(mu)，即管理(li)費(fei)用(yong)中的內(nei)(nei)部(bu)應收賬(zhang)款的壞賬(zhang)準(zhun)備等；納入合并(bing)范圍的子公司利(li)(li)潤分配項目(mu)(mu)(mu)。  x" n) n# T6 ?7 ~$ x9 W. W; v

    （1）內(nei)部銷售收入(ru)和內(nei)部銷售成(cheng)本(ben)的(de)抵銷。

    在進貨企業(ye)將內部購進的商品用于(yu)對外(wai)銷售(shou)時，可以(yi)出現(xian)以(yi)下三種(zhong)情況：

    第一種(zhong)：內部(bu)購進的商品全(quan)部(bu)實現對外銷(xiao)售(shou)

    第(di)二種：內部(bu)購進的商品全部(bu)未實(shi)現對(dui)外銷售，形(xing)成期(qi)末存貨。

    第三種：內(nei)部(bu)購(gou)進的商品(pin)部(bu)分實現(xian)對外銷(xiao)售，部(bu)分形(xing)成期(qi)末存貨。

    在購(gou)買企(qi)業將內(nei)部(bu)購(gou)進(jin)(jin)的商品作為固定資(zi)產使(shi)用時，則(ze)形(xing)成(cheng)其固定資(zi)產，因(yin)此，對內(nei)部(bu)銷(xiao)售收入(ru)和內(nei)部(bu)銷(xiao)售成(cheng)本(ben)進(jin)(jin)行抵銷(xiao)時，應(ying)分別(bie)不(bu)同的情況進(jin)(jin)行處(chu)理。

    6、合并(bing)現金流(liu)量表(biao)的編制.

    合并現(xian)(xian)金流(liu)量表是綜合反映母公司(si)(si)及其(qi)子公司(si)(si)組成(cheng)的企業集團，在(zai)一(yi)定會(hui)計期間現(xian)(xian)金流(liu)入、流(liu)出數量以及其(qi)增減變動情況(kuang)的會(hui)計報表。

    現(xian)金(jin)流量表要(yao)求按收(shou)付(fu)實現(xian)制反(fan)映企(qi)業(ye)(ye)經(jing)濟業(ye)(ye)務所引起(qi)的現(xian)金(jin)流入和(he)(he)流出，其編制方法有直接法和(he)(he)間接法兩種，我(wo)國已經(jing)明確(que)規定企(qi)業(ye)(ye)對外報(bao)送(song)的現(xian)金(jin)流量表采用(yong)(yong)直接法編制，在采用(yong)(yong)直接法的情況(kuang)下，以合并利潤(run)表有關項目的數據(ju)為依據(ju)，調(diao)整得出本期(qi)的現(xian)金(jin)流入和(he)(he)流出數量，分(fen)為經(jing)營(ying)活(huo)動(dong)產生的現(xian)金(jin)流量、投資活(huo)動(dong)產生的現(xian)金(jin)流量、籌資活(huo)動(dong)產生的現(xian)金(jin)流量三大類，反(fan)映企(qi)業(ye)(ye)一定期(qi)間的現(xian)金(jin)流量情況(kuang)。