合并损益表和合并利润分配表是以母公司及其子公司个别损益表及利润分配表为基础编制的。与编制合并资产负债表相似,也必须在个别报表数据简单加总的基础上,将个别损益表及利润分配表中重复反映的项目予以抵销。编制合并损益表和合并利润分配表 The consolidated statement of profit or loss and the consolidated statement of profit distribution are prepared on the basis of separate statements of profit and loss and the statement of profit distribution of the parent company and its subsidiaries. Similar to the preparation of the consolidated balance sheet, the individual items of profit and loss and the items repeatedly reflected in the profit distribution statement must also be offset on the basis of a simple summation of the individual reporting data. Prepare consolidated income statement and consolidated profit distribution statement