注册会计师-会计第1页第01讲合并财务报表本部分属于非常重要的内容，在专业阶段的主观题中经常涉及。在复习时要重点关注合并范围的确定、内部存货交易的抵销、购买子公司少数股权和不丧失控制权处置子公司部分股权、丧失控制权处置子公司投资等。I.合并范围的确定Determinationofconsolidationscope纳入合并范围以“控制”为基础加以确定。如果投资方具备以下两项基本要素，则投资方能够控制被投资方：Thescopeofconsolidatedfinancialstatementsshallbedeterminedonthebasisofcontrol.Ifinvestorhasfollowingtwofundamentalfactors,investorcancontroltheinvestee:（1）因涉入被投资方而享有可变回报；Enjoyingvariablereturnthroughinvolvingwithinvestee;（2）拥有对被投资方的权力，并且有能力运用对被投资方的权力影响其回报金额。Havingthepowertocontrolinvestee,andhavingtheabilityofapplyingthepowerofcontrollinginvesteetoaffectthereturnamount.II.内部存货交易的抵销OffsettingofInternalInventoryTransactions1.内部商品购销当期Internalpurchaseandsaleofgoodsincurrentperiod（1）抵销期末存货中包含的未实现内部销售损益Offsettingoftheunrealizedinternalsalesprofitandlossincludedintheclosinginventory（2）抵销存货跌价准备（抵销差额≤内部销售的毛利）Offsettingoftheprovisionforinventoryimpairment（balanceafteroffsetting≤grossprofitoftheinternalsale）（3）递延所得税的确认Recognitionofthedeferredtax借：递延所得税资产贷：所得税费用或：借：所得税费用贷：递延所得税负债Dr：DeferredtaxassetsCr：Incometaxexpensesor：Dr：IncometaxexpensesCr：Deferredtaxliability2.连续编制合并财务报表Continuouspreparationoftheconsolidatedfinancialstatements（1）抵销期初结存的内部购入存货价值中包含的未实现内部销售损益Offsettingoftheunrealizedinternalsalesprofitandlossincludedinthebeginningbalanceofthevalueoftheinventorypurchasedinternally借：年初未分配利润贷：营业成本Dr：Undistributedprofitsatthebeginningoftheyear旭晟出品必属精品扫描上面二维码加微信领取资料考前精准押题微信：1240392823注册会计师-会计第2页Cr：Operatingcosts（2）抵销本期发生的内部存货销售收入和内部销售成本Offsettingoftheinternalinventorysalesrevenueagainsttheinternalsalescostincurredinthecurrentper...
