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合并会计报表的编制，关键在于编制消除企业集团内部各公司之间的 会计事项的抵销分录，本文就连续编制合并会计报表时抵销分录的理解与编制 提出了一些见解，主要内容包括：１．权益性投资抵销分录；２.债权与债务抵销分 录；３．坏帐准备抵销分录；４．债券投资抵销分录等。
The key of the preparation of the consolidated financial statements lies in the preparation of the offsetting entries that eliminate the accounting matters among the companies within the enterprise group. This article provides some opinions on the compilation and compilation of the offsetting entries in the continuous preparation of consolidated financial statements. The main contents include : 1. Equity investment offset entries; 2. Credits and debt offset entries; Bad debt reserves offset entries; 4. Bond investment offset entries.