Consolidated Profit And Loss Statement (Consolidated Profit Statement) And Consolidated Profit Distribution Table

The compilation of the consolidated profit and loss statement (consolidated profit statement) and the consolidated profit distribution table shall be based on the sum of the sum of the items of each project under the influence of the internal economic business of the enterprise group on the following items, based on the profit and loss statement (profit statement) and the profit distribution table of the parent company and the subsidiary companies incorporating the merger scope.

1. the offset of the internal operating income between the parent company and its subsidiaries and subsidiaries.

When the internal point delivery project has been sold externally, it should offset the amount of the internal business income in the consolidated operating income item, and offset the project cost incurred by the branch acceptance project in the combined operating cost item (that is, the internal revenue of the branch).

When preparing the offset entries in the consolidated working papers, the items of "operating income" are debited, and the "operating cost" items are credited.

Internal point delivery has not yet been realized.

It should offset the amount of internal business income in the consolidated operating income items, offset the unrealized internal operating profits and taxes contained in the internal delivery project in the inventory (in construction and development product) project, and offset the completion of the internal delivery project in the consolidated operating cost item.

In the compilation of the offset entries in the consolidated work manuscript, the "operating income" item is debited, and the "inventory" item (offset in the consolidated balance sheet) and the "operating cost" item are credited.

2. the internal component sales profits between the parent company and its subsidiaries and subsidiaries.

Internal sales components have not yet been used for commercial housing to achieve external sales. They should offset the profit of the internal sales components in other business profit items, and offset the profits of the unrealized internal sales components contained in the internal sales components in the inventory (inventory) project.

When preparing the offset entries in the consolidated working papers, the "other business profits" items are debited, and the "inventory" items are credited (set off in the consolidated balance sheet).

If components are used in commercial housing for external sales, the other business profit items will be debited, and the "operating costs" item will be credited to offset the profit of internal sales components when the offsetting entries are compiled in the consolidated working papers.

3. the occurrence of the bond between the parent company and its subsidiaries and subsidiaries.

It should offset each other's interest expenses accordingly.

When preparing the offsetting entries in the consolidated working papers, the project "investment income" is credited, and the items such as "financial expenses" are credited.

4. for a wholly owned subsidiary, it should be invested in the unprofitable profit items at the middle age of the company's profit distribution table, the capital gains or capital items, the capital surplus items, the surplus earnings items, the profit and loss statement of the parent company, and the profit statement in the subsidiary company's balance sheet. The company should extract surplus surplus from the parent company's equity capital investment project and profit distribution table of the subsidiary company, or extract the statutory surplus surplus, extract the statutory public welfare fund, extract any surplus reserve items, and meet the profit (or payable on behalf of the stock dividends, payable to common stock dividends).

Mutual offset.

When preparing the offsetting entries in the consolidated working papers, the items of "investment income", "undistributed profits at the beginning", "capital gains", "capital reserves" and "surplus reserves" are debited. Credits such as "long-term investment", "earning surplus reserve" (or "statutory surplus reserves", "withdrawal of statutory public welfare funds", "withdrawal of any surplus surplus"), and "PAYABLE profits" domain "payable to preferred stock dividends" and "payable to common stock dividends" are included.

When the difference between the above offsetting entries occurs, the difference should be treated as a combined price difference.

When the amount of the above offset debit borrower is greater than the credit amount, the "combined spread" item should be credited; when the amount of the above offset entries is less than the lender amount, the "combined spread" item should be debited.