If it is only for accounting the cost-benefit situation of two companies, it can simulate the accounting of subsidiaries of independent legal persons.
First, separate accounting;
Second, related party transactions are accounted for each other, that is, the cost of one party is also included in the income of the other party, and one party should also be included in the cost of the other party.
Other calculation processes and formulas are the same as those of an independent legal person.