How to write the consolidated statement of bankruptcy liquidation of subsidiaries?

Legal analysis: The preparation of consolidated statement of bankruptcy liquidation of subsidiaries mainly includes the following five steps: First, the balance sheet and income statement of the company on the liquidation date are prepared; The second is to prepare liquidation accounting entries according to the balance sheet on the liquidation date; Third, prepare offset entries in the consolidated balance sheet; Fourth, prepare offset entries in the consolidated income statement; The fifth is to prepare consolidated statements based on offset entries.

Legal basis: No.2 opinion of the expert working group on the implementation of the Accounting Standards for Business Enterprises in People's Republic of China (PRC) stipulates that when preparing consolidated financial statements, enterprises will merge assets into the balance sheet because of offsetting unrealized internal sales gains and losses; If there is a temporary difference between the book value of the liabilities and the tax basis determined by the enterprises included in the consolidation scope according to the applicable tax law, deferred income tax assets or deferred income tax liabilities shall be recognized in the consolidated balance sheet; At the same time, adjust the income tax expenses in the consolidated income statement, except for deferred income tax related to transactions or events directly included in owners' equity and business combination.