After the cancellation of the branch, how does the head office keep an account of the losses of the branch?

1. Branches are non-independent accounting institutions, and their accounting statements should be included in the statements of the head office, that is, the production and operation of branches should be accounted for as the own business of the head office.

Therefore, the balance of branch accounts (including losses) should be included in the corresponding accounts of the head office according to the balance.

It should be noted that the balance of the current account between the head office and the branch office should be checked to be consistent and offset each other to zero.

2 after the liquidation of the subsidiary, the parent company shall include the difference between the recovered investment funds and the book value of the long-term equity investment in the "investment income" account.

On the supplementary question.

Branches do belong to non-independent accounting enterprises, and the tax authorities only identify independent taxpayers, which does not mean that they are qualified for independent accounting.

These are two concepts.

Some enterprises, in order to strengthen internal management, manage their branches according to independent accounting, but this does not mean that branches are not non-independent accounting enterprises in the legal sense.

Therefore, you can refer to the point 1 in the article for the accounting treatment required after the cancellation of the internal independent accounting branch.

To put it bluntly, except for current accounts (including working capital allocated by the head office to branches), the account balances of all branches are included in the corresponding accounts of the head office.