What is the reason why the combined income is lower than that of the parent company?

Due to the purchase and sale activities within the group, the goods purchased between the internal parent and subsidiary companies have not been sold to the outside world or only partially sold at the end of the period, and the goods that have not been sold form inventory at the end of the period.

For example, the subsidiary sells at the purchase price, and your understanding is correct. Suppose the price of the subsidiary is 6.5438+0.2 million yuan (excluding tax), and 50% of the goods have been sold. Then the unsold goods are 4 million yuan for the group enterprise, and the unrealized income is 5 million yuan.

After adjustment, all will be included. Because there are no adjustment items, even if it is not controlled by 100%, it will still be fully included in the consolidated income statement.

The purchase and sale offset between the parent company and the subsidiary company should be considered first in the consolidated statement. The business between the parent company and the subsidiary company should offset each other and be included in the consolidated working paper, not the total turnover of the subsidiary company. Except for internal transactions, the operating income of subsidiaries should be fully included in the parent company's statements.

The phenomenon that the total assets of consolidated accounting statements are less than the total assets of the parent company. Everyone is in an uproar about this, and everyone thinks it is impossible, because the group company where the author works has six subsidiaries, and even if there is a large part of unrealized profits, the total assets of the consolidated accounting statements will not be less than the total assets of the parent company.

As long as the subsidiary has no losses, the total assets of the consolidated accounting statements will not be less than the total assets of the parent company. In order to find out the truth, the author made a detailed inspection and test of the offset entries and the combined test paper according to the merger rules, and the results were still correct and in line with the principle of inertia. ?

The consolidated balance sheet is an accounting statement that reflects all assets and external liabilities of the parent company and subsidiaries at a certain point in time. Generally speaking, the total assets of the consolidated balance sheet will be less than the total assets of the parent company's single statement, but not less than the total assets of the parent company's balance sheet. Its equilibrium formula can be simply expressed as follows:? Total assets of consolidated statement = total assets of parent company+total assets of subsidiaries-long-term equity investment of parent company in subsidiaries.

Baidu Encyclopedia-Consolidated Income Statement