注册会计师-会计第1页第02讲投资与权益抵销、特殊交易事项及综合案例解析考点五：长期股权投资与所有者权益的抵销OffsettingofLong-termEquityInvestmentagainstOwner’sEquity1.在合并报表中，要将对子公司的投资按照权益法调整，然后将调整后的长期股权投资与子公司的所有者权益项目抵销Intheconsolidatedfinancialstatements，theinvestmentinthesubsidiarycompanyshouldbeadjustedbyequitymethod，andthentheadjustedlong-termequityinvestmentandtheowner’sequityofthesubsidiarycompanyshouldbeoffsetagainsteachother.分录为：借：实收资本/股本资本公积其他综合收益盈余公积未分配利润商誉贷：长期股权投资少数股东权益营业外收入（负商誉）Therelevantentryisasfollows：Dr：Paid-incapital/capitalstockCapitalreserveOthercomprehensiveincomeSurplusreserveUndistributedprofitsGoodwillCr：Long-termequityinvestmentMinorityinterestNon-operatingincome（negativegoodwill）【提示】（1）商誉和负商誉只在非同一控制下企业合并中出现，在同一控制下企业合并中不会产生新的商誉，但是如果被合并方在被合并以前是最终控制方通过非同一控制下的企业合并所控制的，则抵销分录中还应包含相关的商誉金额。[Tips]（1）Goodwillandnegativegoodwillonlyappearinbusinesscombinationsnotunderthesamecontrol,newgoodwillwillnotappearinbusinesscombinationunderthesamecontrol,butifthecontrolledpartyiscontrolledbythefinalcontrollingpartythroughbusinesscombinationnotunderthesamecontrolbeforecombination,thentheoffsettingentriesshouldalsoincludetherelevantamountofgoodwill.（2）若属于同一控制下企业合并，则应以合并方的资本公积为限，将被合并方在合并前实现的留存收益中归属于合并方的部分自“资本公积”转入“盈余公积”和“未分配利润”。Ifabusinesscombinationisunderthesamecontrol，thecombiningparty’sattributableshareoftheretainedearningsrealizedbythecombinedpartybeforethecombinationshouldbetransferredfromthe“capitalreserve”tothe“surplusreserve”andthe“undistributedprofits”，andtheamountshallbelimitedtothatequivalenttothecapitalreserveofthecombiningparty.2.在合并报表中，要将母公司因子公司确认的投资收益与子公司的利润分配项目抵销。旭晟出品必属精品关注公众号：旭晟科技下载各...
