第四章合并日合并财务报表的编制.doc

1 （1）借：长期股权投资 2100000 贷：银行存款 2100000（2）合并分录 借：存货 30000 长期股权投资 50000 固定资产 250000 长期应付款 120000贷：无形资产 20000 资本公积 430000 抵消分录借：股本 600000 资本公积 1035000 盈余公积 186500 未分配利润 170000 商誉 108500贷：长期股权投资 2100000（3）合并工作底稿项目A公司B公司合计数抵销合并数调整前调整调整后银行存款10000225000225000235000235000交易性金融资产50000215000215000265000265000应收账款420000155000155000575000575000存货720000230000+30000260000980000980000长期股权投资2700000150000+500002000002900000-2100000800000固定资产20000001000000+250000125000032500003250000无形资产200000300000-20000280000480000480000商誉+108500108500资产合计61000002275000258500086850006693500短期借款334000130000130000464000464000应付账款440000163500163500603500603500长期应付款1280000420000-12000030000015800001580000负债合计205400071350059350026475002647500股本20000006000006000002600000-6000002000000资本公积1200000605000+43000010350002235000-10350001200000盈余公积306000186500186500492500-186500306000未分配利润540000170000170000710000-170000540000少数股东权益所有者权益合计404600015615001991500603750040460002、（1）借：长期股权投资 1793200 贷：银行存款 1793200（2）合并分录 借：存货 30000 长期股权投资 50000 固定资产 250000 长期应付款 120000贷：无形资产 20000 资本公积 430000 抵消分录借：股本 600000 资本公积 1035000 盈余公积 186500 未分配利润 170000 商誉 200000贷：长期股权投资 1793200 少数股东权益 398300（3）合并工作底稿项目A公司B公司合计数抵销合并数调整前调整调整后银行存款316800225000225000541800541800交易性金融资产50000215000215000265000265000应收账款420000155000155000575000575000存货720000230000+30000260000980000980000长期股权投资2393200150000+500002000002593200-1793200800000固定资产20000001000000+250000125000032500003250000无形资产200000300000-20000280000480000480000商誉+200000200000资产合计61000002275000258500086850007091800短期借款334000130000130000464000464000应付账款440000163500163500603500603500长期应付款1280000420000-12000030000015800001580000负债合计205400071350059350026475002647500股本20000006000006000002600000-6000002000000资本公积1200000605000+43000010350002235000-10350001200000盈余公积306000186500186500492500-186500306000未分配利润540000170000170000710000-170000540000少数股东权益+398300398300所有者权益合计404600015615001991500603750040460003（1）借：长期股权投资600000 贷：股本100000 资本公积500000（2）借：资本公积160000 贷：盈余公积110000 未分配利润50000借：股本400000资本公积40000盈余公积110000未分配利润50000 贷：长期股权投资600000项目A公司B公司调整、抵销合并数借贷现金310000250000560000交易性金融资产130000120000250000应收账款240000180000420000其他流动资产370000260000630000长期股权投资870000160000600000430000固定资产540000300000840000无形资产6000040000100000资产合计252000013100003230000应付账款380000310000690000应付债券6200004000001020000负债合计10000007100001710000股本700000400000400000700000资本公积63000040000160000+40000470000盈余公积90000110000110000110000200000未分配利润100000500005000050000150000所有者权益合计152000060000015200004（1）借：长期股权投资540000 贷：股本100000 资本公积440000（2）借：资本公积160000*90%=144000 贷：盈余公积110000*.9=99000 未分配利润50000*0.9=45000借：股本400000资本公积40000盈余公积110000未分配利润50000 贷：长期股权投资540000 少数股东权益60000项目A公司B公司调整、抵销合并数借贷现金310000250000560000交易性金融资产130000120000250000应收账款240000180000420000其他流动资产370000260000630000长期股权投资810000160000540000430000固定资产540000300000840000无形资产6000040000100000资产合计246000013100003230000应付账款380000310000690000应付债券6200004000001020000负债合计10000007100001710000股本700000400000400000700000资本公积57000040000144000+40000426000盈余公积9000011