英文會(huì)計(jì)報(bào)表

Income statement and profit appropriation

一、主營業(yè)務(wù)收入 Revenue

減：主營業(yè)務(wù)成本 Less: Cost of Sales

主營業(yè)務(wù)稅金及附加 Sales Tax

二、主營業(yè)務(wù)利潤（虧損以“—”填列） Gross Profit ( - means loss)

加：其他業(yè)務(wù)收入 Add: Other operating income

減：其他業(yè)務(wù)支出 Less: Other operating expense

減：營業(yè)費(fèi)用 Selling & Distribution expense

管理費(fèi)用 G&A expense

財(cái)務(wù)費(fèi)用 Finance expense

三、營業(yè)利潤（虧損以“—”填列） Profit from operation ( - means loss)

加：投資收益（虧損以“—”填列） Add: Investment income

補(bǔ)貼收入 Subsidy Income

營業(yè)外收入 Non-operating income

減：營業(yè)外支出 Less: Non-operating expense

四、利潤總額（虧損總額以“—”填列） Profit before Tax

減：所得稅 Less: Income tax

少數(shù)股東損益 Minority interest

加：未確認(rèn)投資損失 Add: Unrealised investment losses

五、凈利潤（凈虧損以“—”填列） Net profit ( - means loss)

加：年初未分配利潤 Add: Retained profits

其他轉(zhuǎn)入 Other transfer-in

六、可供分配的利潤 Profit available for distribution( - means loss)

減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves

提取法定公益金 Appropriation of statutory welfare fund

提取職工獎(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund

提取儲(chǔ)備基金 Appropriation of reserve fund

提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund

利潤歸還投資 Capital redemption

七、可供投資者分配的利潤 Profit available for owners' distribution

減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's dividend

提取任意盈余公積 Appropriation of discretionary surplus reserve

應(yīng)付普通股股利 Appropriation of ordinary share's dividend

轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital

八、未分配利潤 Retained profit after appropriation

補(bǔ)充資料： Supplementary Information:

1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments

2． 自然災(zāi)害發(fā)生損失 Losses from natural disaster

3． 會(huì)計(jì)政策變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting policies

4． 會(huì)計(jì)估計(jì)變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates

5． 債務(wù)重組損失 Losses from debt restructuring

Cash Flow Statement

一、經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Operating Activities:

銷售商品、提供勞務(wù)收到的現(xiàn)金 Cash received from sales of goods or rendering services

收到的稅費(fèi)返還 Refunds of taxes

收到的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other operating activities

現(xiàn)金流入小計(jì) Sub-total of cash inflows

購買商品、接受勞務(wù)支付的現(xiàn)金 Cash paid for goods or receiving services

支付給職工以及為職工支付的現(xiàn)金 Cash paid to and on behalf of employees

支付的各項(xiàng)稅費(fèi) Tax payments

支付的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金 Cash paid relating to other operating activities

現(xiàn)金流出小計(jì) Sub-total of cash outflows

經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Operating Activities

二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Investing Activities:

收回投資所收到的現(xiàn)金 Cash received from disposal of investments

處置子公司和其他經(jīng)營單位收到的現(xiàn)金 Cash received from disposal of subsidiary or other operating business units

取得投資收益所收到的現(xiàn)金 Cash received from investments income

處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)而收到的現(xiàn)金凈額 Net cash received from disposal of fixed assets, intangible assets and other long-term assets

購買子公司所收到的現(xiàn)金 Cash received by acquisition of subsidiary

收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other investing activities

現(xiàn)金流入小計(jì) Sub-total of cash inflows

購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金 Cash paid to acquire fixed assets, intangible assets and other long-term assets

投資所支付的現(xiàn)金 Cash paid to acquire investments

支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash payments relating to other investing activities

現(xiàn)金流出小計(jì) Sub-total of cash outflows

投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Investing Activities

三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Financing Activities:

吸收投資所收到的現(xiàn)金 Cash received by investors

借款所收到的現(xiàn)金 Cash received from borrowings

其中：從金融機(jī)構(gòu)借款所收到的現(xiàn)金 Include: Cash received from financial institution borrowings

收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other financing activities

現(xiàn)金流入小計(jì) Sub-total of cash inflows

償還債務(wù)所支付的現(xiàn)金 Repayments of borrowings

其中：償還金融機(jī)構(gòu)債務(wù)所支付的現(xiàn)金 Include: Repayments of financial institution borrowings

分配股利、利潤和償付利息所支付的現(xiàn)金 Dividends paid, profit distributed or interest paid

支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 Cash payments relating to other financing activities

現(xiàn)金流出小計(jì) Sub-total of cash outflows

籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Financing Activities

四、匯率變動(dòng)對(duì)現(xiàn)金的影響額 Effect of Foreign Currency Translation

五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 Net Increase (Decrease) in Cash and Cash Equivalents

現(xiàn)金流量附表： Supplementary Information:

1.將凈利潤調(diào)節(jié)為經(jīng)營活動(dòng)的現(xiàn)金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:

凈利潤 Net Profit

加：少數(shù)股東損益 Add: Minority interest

加：計(jì)提的資產(chǎn)減值準(zhǔn)備 Impairment losses on assets

固定資產(chǎn)折舊 Depreciation of fixed assets

無形資產(chǎn)攤銷 Amortisation of intangible assets

長期待攤費(fèi)用攤銷 Amortisation of long-term deferred expenses

待攤費(fèi)用減少（減：增加） Decrease (increase) in deferred expenses

預(yù)提費(fèi)用增加（減：減少） Increase (decrease) in accrued expenses

處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失（減、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets

固定資產(chǎn)報(bào)廢損失 Losses on write-off of fixed assets

財(cái)務(wù)費(fèi)用 Finance expense (income)

投資損失（減、收益） Losses (gains) arising from investments

遞延稅款貸款（減、借項(xiàng)） Deferred tax credit (debit)

存貨的減少（減、增加） Decrease (increase) in inventories

經(jīng)營性應(yīng)收項(xiàng)目的減少（減、增加） Decrease (increase) in receivables under operating activities

經(jīng)營性應(yīng)付項(xiàng)目的增加（減、減少） Increase (decrease) in payables under operating activities

其他 Others

經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額 Net cash flow from operating activities

2.不涉及現(xiàn)金收支的投資和籌資活動(dòng)： Investing and Financing Activities that do not Involve Cash Receipts and Payments:

債務(wù)轉(zhuǎn)為資本 Conversion of debt into capital

一年內(nèi)到期的可轉(zhuǎn)換公司債券 Reclassification of convertible bonds expiring within one year as current liability

融資租入固定資產(chǎn) Fixed assets acquired under finance leases

3.現(xiàn)金及現(xiàn)金等價(jià)物凈增加情況： Net Increase in Cash and Cash Equivalents:

現(xiàn)金的期末余額 Cash at the end of the period

減：現(xiàn)金的期初余額 Less: cash at the beginning of the year

加：現(xiàn)金等價(jià)物的期末余額 Add: cash equivalents at the end of the period

減：現(xiàn)金等價(jià)物的期初余額 Less: cash equivalents at the beginning of the period

現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 Net increase in cash and cash equivalents2100433B

Balance Sheet

資產(chǎn) Assets

流動(dòng)資產(chǎn) Current Assets

貨幣資金 Bank and Cash

短期投資 Short-term Investment

一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year

減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year

減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment

短期投資凈額 Net bal of current investment

應(yīng)收票據(jù) Notes receivable

應(yīng)收股利 Dividend receivable

應(yīng)收利息 Interest receivable

應(yīng)收賬款 Account receivable

減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable

應(yīng)收賬款凈額 Net balance of Account receivable

其他應(yīng)收款 Other receivable

減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable

其他應(yīng)收款凈額 Net balance of Other receivable

預(yù)付賬款 Prepayment

應(yīng)收補(bǔ)貼款 Subsidy receivable

存貨 Inventory

減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory

存貨凈額 Net balance of Inventory

已完工尚未結(jié)算款 Amount due from customer for contract work

待攤費(fèi)用 Deferred Expense

一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year

一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year

其他流動(dòng)資產(chǎn) Other current assets

流動(dòng)資產(chǎn)合計(jì) Total current assets

長期投資 Long-term investment

長期股權(quán)投資 Long-term equity investment

委托貸款 Entrusted loan receivable

長期債權(quán)投資 Long-term debt investment

長期投資合計(jì) Total for long-term investment

減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment

減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment

減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable

長期投資凈額 Net balance of long-term investment

其中：合并價(jià)差 Include: Consolidated Price Difference

固定資產(chǎn) Fixed assets

固定資產(chǎn)原值 Net Assets

減：累計(jì)折舊 Less: Accumulated Depreciation

固定資產(chǎn)凈值 Net Value of Fixed Assets

減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets

固定資產(chǎn)凈額 Net Value of Fixed Assets

工程物資 Construction materials

在建工程 Construction in progress

減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress

在建工程凈額 Net value of construction in progress

固定資產(chǎn)清理Disposal of Fixed assets

固定資產(chǎn)合計(jì) Total fixed assets

無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets

無形資產(chǎn) Intangible assets

減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets

無形資產(chǎn)凈額 Net value of intangible assets

長期待攤費(fèi)用 Long-term deferred expense

融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values

融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables

其他長期資產(chǎn) Other long-term assets

無形及其他長期資產(chǎn)合計(jì) Total other assets & intangible assets

遞延稅項(xiàng) Deferred Tax

遞延稅款借項(xiàng) Deferred Tax assets

資產(chǎn)總計(jì) Total assets

負(fù)債及所有者（或股東）權(quán)益 Liability & owners (or shareholders)

流動(dòng)負(fù)債 Current liability

短期借款 Short-term loans

應(yīng)付票據(jù) Notes payable

應(yīng)付賬款 Accounts payable

已結(jié)算尚未完工款

預(yù)收賬款 Advance from customers

應(yīng)付工資 Payroll payable

應(yīng)付福利費(fèi) Welfare payable

應(yīng)付股利 Dividend payable

應(yīng)交稅金 Taxes payable

其他應(yīng)交款 Other fees payable

其他應(yīng)付款 Other payable

預(yù)提費(fèi)用 Accrued Expense

預(yù)計(jì)負(fù)債 Provision

遞延收益 Deferred Revenue

一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year

其他流動(dòng)負(fù)債 Other current liability

流動(dòng)負(fù)債合計(jì) Total current liability

長期負(fù)債 Long-term liability

長期借款 Long-term loans

應(yīng)付債券 Bonds payable

長期應(yīng)付款 Long-term payable

專項(xiàng)應(yīng)付款 Grants & Subsidies received

其他長期負(fù)債 Other long-term liability

長期負(fù)債合計(jì) Total long-term liability

遞延稅項(xiàng) Deferred Tax

遞延稅款貸項(xiàng) Deferred Tax liabilities

負(fù)債合計(jì) Total liability

少數(shù)股東權(quán)益 Minority interests

所有者權(quán)益（或股東權(quán)益） Owners’ Equity

實(shí)收資本（或股本） Paid in capital

減；已歸還投資 Less: Capital redemption

實(shí)收資本（或股本）凈額 Paid in capital (or share)

資本公積 Capital Surplus

盈余公積 Surplus Reserves

其中：法定公益金 Include: Statutory reserves

未確認(rèn)投資損失 Unrealised investment losses

未分配利潤 Retained profits after appropriation

其中：本年利潤 Include: Profits for the year

外幣報(bào)表折算差額 Translation reserve

所有者（或股東）權(quán)益合計(jì) Total Equity of owners (or shareholders)

負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & owners (or shareholders)

會(huì)計(jì)報(bào)表附注是以文字的形式，針對(duì)會(huì)計(jì)報(bào)表不能包括的內(nèi)容或披露不詳盡的內(nèi)容所作的進(jìn)一步的解釋、補(bǔ)充和說明，以便于報(bào)表使用者更好地理解和使用會(huì)計(jì)信息。會(huì)計(jì)報(bào)表附注是會(huì)計(jì)報(bào)告的重要組成部分，應(yīng)當(dāng)按照一定的方式披露，有關(guān)信息應(yīng)當(dāng)與會(huì)計(jì)報(bào)表項(xiàng)目相互參照。 會(huì)計(jì)報(bào)表附注提供的信息十分廣泛，中國企業(yè)會(huì)計(jì)制度規(guī)定年度會(huì)計(jì)報(bào)表附注至少應(yīng)當(dāng)披露如下信息： ⑴不符合會(huì)計(jì)核算前提的說明； ⑵重要會(huì)計(jì)政策與會(huì)計(jì)估計(jì)的說明； ⑶重要會(huì)計(jì)政策和會(huì)計(jì)估計(jì)變更的說明； ⑷或由事項(xiàng)和承諾事項(xiàng)的說明； ⑸資產(chǎn)負(fù)債表日后事項(xiàng)的說明； ⑹關(guān)聯(lián)方關(guān)系及其交易的說明； ⑺重要資產(chǎn)轉(zhuǎn)讓及其出售的說明； ⑻企業(yè)合并、分立的說明； ⑼會(huì)計(jì)報(bào)表重要項(xiàng)目的說明； ⑽所得稅會(huì)計(jì)處理方法的說明； ⑾合并報(bào)表的說明； ⑿有助于理解和分析會(huì)計(jì)報(bào)表需要說明的其他事項(xiàng)。

consolidated financial statements

合并會(huì)計(jì)報(bào)表審計(jì)技巧

我國許多大型集團(tuán)公司的合并會(huì)計(jì)報(bào)表合并范圍較廣，通常包括多個(gè)甚至幾十個(gè)公司的會(huì)計(jì)報(bào)表，有些公司還存在多層投資關(guān)系，涉及抵銷事項(xiàng)即復(fù)雜又繁多，很容易產(chǎn)生合并數(shù)據(jù)錯(cuò)誤，增加了審計(jì)工作的難度。在審計(jì)實(shí)踐中，我們可以采用一種即準(zhǔn)確又簡便的審計(jì)方法，即利用合并會(huì)計(jì)報(bào)表與母公司會(huì)計(jì)報(bào)表、各子公司會(huì)計(jì)報(bào)表之間的必然聯(lián)系，對(duì)合并會(huì)計(jì)報(bào)表的主要項(xiàng)目進(jìn)行復(fù)核，來確定合并會(huì)計(jì)報(bào)表數(shù)據(jù)的正確性。

利用“合并投資收益”與“各子公司凈利潤

合計(jì)數(shù)”的關(guān)系來核實(shí)投資收益項(xiàng)目抵銷的正確性

1.確定兩者的核對(duì)關(guān)系。通過合并抵銷，子公司的凈利潤分別體現(xiàn)為合并利潤及利潤分配表的“投資收益”、“少數(shù)股東收益”、“未確認(rèn)投資損失”、“職工獎(jiǎng)勵(lì)及福利基金及其他不屬于投資者所有的利潤分配”項(xiàng)目，因此存在以下計(jì)算關(guān)系：

合并投資收益

加：少數(shù)股東本期收益

加：本期計(jì)提的職工獎(jiǎng)?；鸺捌渌粚儆谕顿Y者所有的利潤分配項(xiàng)目

減：本期未確認(rèn)投資損失

等于子公司凈利潤合計(jì)數(shù)

2.對(duì)上述各項(xiàng)數(shù)據(jù)進(jìn)行審核。

（1）取得所有三資企業(yè)的利潤及利潤分配表，將其獎(jiǎng)?；鸨酒谟?jì)提數(shù)匯總，應(yīng)與合并利潤及利潤分配表獎(jiǎng)?；饠?shù)相等。

（2）取得所有凈資產(chǎn)為負(fù)數(shù)的子公司的利潤及利潤分配表，將各公司當(dāng)期虧損數(shù)（盈利數(shù)用負(fù)數(shù)表示）乘以母公司的持股比例（間接持股的還要乘上母公司對(duì)中間公司的持股比例），其匯總數(shù)應(yīng)與合并利潤及利潤分配表“未確認(rèn)投資損失”數(shù)相等。

（3）取得所有凈資產(chǎn)大于零的子公司的利潤及利潤分配表，將各子公司凈利潤數(shù)（三資企業(yè)要減掉本期提取的獎(jiǎng)福基金等）分別乘以母公司對(duì)該子公司的持股比例（如果是間接持股，還要乘上母公司對(duì)中間公司的持股比例）并相加，所得數(shù)據(jù)應(yīng)與合并投資收益數(shù)一致。另外，上述各子公司凈利潤合計(jì)數(shù)減掉合并投資收益，應(yīng)與少數(shù)股東本期收益數(shù)一致。

利用“合并凈利潤”與“母公司凈利潤”的關(guān)系，

核實(shí)“合并凈利潤”項(xiàng)目正確性

1.確定兩者的核對(duì)關(guān)系

所謂合并抵銷，無非是投資與權(quán)益抵銷、內(nèi)部往來抵銷、內(nèi)部購銷及存貨所含未實(shí)現(xiàn)內(nèi)部銷售利潤的抵銷、相關(guān)資產(chǎn)減值準(zhǔn)備的抵銷等幾大項(xiàng)，其中只有投資與權(quán)益抵銷、存貨等所含未實(shí)現(xiàn)內(nèi)部銷售利潤抵銷、資產(chǎn)減值準(zhǔn)備抵銷等三類抵銷對(duì)合并凈利潤產(chǎn)生影響。需說明的是，投資與權(quán)益抵銷已將子公司凈利潤數(shù)全部抵銷掉（三資企業(yè)本期計(jì)提的獎(jiǎng)?；鸬炔粚儆谕顿Y者的利潤分配項(xiàng)目除外），合并凈利潤中只留下了母公司的投資收益數(shù)。但有些特殊情況例外，如合并前統(tǒng)一會(huì)計(jì)政策，有些子公司需要按母公司的會(huì)計(jì)政策調(diào)整會(huì)計(jì)報(bào)表，母公司的投資收益也需要做相應(yīng)調(diào)整；還有一種情況，母公司通過直接和間接兩種方式持有某公司的股份，而間接持股比例較小，中間持股公司日常對(duì)該投資采用成本法核算，合并前需按權(quán)益法進(jìn)行調(diào)整，然后才能進(jìn)行合并，該兩種調(diào)整直接導(dǎo)致合并投資收益及凈利潤的增減變化。因此，合并凈利潤與母公司凈利潤之間存在以下關(guān)系：

合并凈利潤

加（或減）：存貨未實(shí)現(xiàn)內(nèi)部銷售利潤抵銷數(shù)

加（或減）：其他內(nèi)部購銷未實(shí)現(xiàn)利潤抵銷數(shù)

減（或加）：資產(chǎn)減值準(zhǔn)備抵銷對(duì)當(dāng)期利潤的影響數(shù)

加（或減）：合并前投資收益調(diào)整數(shù)

減：職工獎(jiǎng)福基金及其他不屬于投資者所有的利潤分配數(shù)

等于母公司凈利潤

2.對(duì)上述各項(xiàng)目數(shù)額進(jìn)行審核

（1）對(duì)內(nèi)部購銷和資產(chǎn)減值準(zhǔn)備抵銷數(shù)的審核；可通過審核企業(yè)合并底稿原始資料等方法進(jìn)行。

（2）對(duì)合并前母公司投資收益調(diào)整數(shù)的審核，首先可從企業(yè)編制的合并抵銷分錄匯總中取得該數(shù)據(jù)，然后取得已進(jìn)行政策調(diào)整及進(jìn)行權(quán)益法調(diào)整的子公司的利潤及利潤分配表，分別計(jì)算其合并前調(diào)整對(duì)母公司投資收益的影響數(shù)額并加以匯總，兩數(shù)據(jù)應(yīng)核對(duì)一致。

（3）獎(jiǎng)?；鸬软?xiàng)目數(shù)據(jù)的核對(duì)與前已提及的方法相同。

利用“合并凈資產(chǎn)”與“母公司凈資產(chǎn)”之間關(guān)系

核實(shí)“合并凈資產(chǎn)”的正確性

1.確定兩者之間的核對(duì)關(guān)系

與對(duì)合并凈利潤的影響類似，合并抵銷對(duì)凈資產(chǎn)的影響也只有以下幾個(gè)方面：合并前子公司報(bào)表調(diào)整等對(duì)母公司長期股權(quán)投資的影響數(shù)、累計(jì)未確認(rèn)投資損失數(shù)、資產(chǎn)減值準(zhǔn)備抵銷數(shù)、存貨抵銷數(shù)等。核對(duì)關(guān)系如下：

合并凈資產(chǎn)

加：累計(jì)未確認(rèn)投資損失數(shù)

減（或加）：長期投資調(diào)整數(shù)

減（或加）：資產(chǎn)減值準(zhǔn)備抵銷數(shù)

加（或減）：存貨所含未實(shí)現(xiàn)利潤抵銷數(shù)

加（或減）：其他資產(chǎn)所含未實(shí)現(xiàn)利潤抵銷數(shù)

等于母公司凈資產(chǎn)

2.對(duì)上述各項(xiàng)目數(shù)據(jù)進(jìn)行審核

（1）累計(jì)未確認(rèn)投資損失數(shù)。取所有因負(fù)有限責(zé)任對(duì)其投資減至“0”的子公司的資產(chǎn)負(fù)債表，分別將其凈資產(chǎn)乘以母公司持股比例（間接持股按前述方法計(jì)算），其匯總數(shù)應(yīng)與合并資產(chǎn)負(fù)債表中“未確認(rèn)投資損失”項(xiàng)目的數(shù)額一致。

（2）長期投資調(diào)整數(shù)，與前面第二項(xiàng)所述核對(duì)方法相似。

（3）資產(chǎn)減值準(zhǔn)備抵銷數(shù)、存貨及其他資產(chǎn)所含未實(shí)現(xiàn)內(nèi)部銷售利潤抵銷數(shù)，需通過檢查企業(yè)合并底稿原始資料及編制過程等方式加以審核。

另外，合并會(huì)計(jì)報(bào)表與母公司會(huì)計(jì)報(bào)表的“實(shí)收資本”、“資本公積”項(xiàng)目數(shù)額應(yīng)完全一致，這一點(diǎn)也可作為投資及權(quán)益抵銷正確性驗(yàn)證的補(bǔ)充。