购并前净利润
方法一：将子公司被购并前的营业收入及费用从合并利润及费用中扣除
方法二：先将子公司全年的营业收入及费用计入合并利润表，然后再从合并净利润中扣除购并前净利润
并购前股利
期中合并实际收到股利时会计分录：<br><span style="font-family: 宋体;">借：现金</span><br><p class="MsoNormal"><span lang="EN-US"> </span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;<br>mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:<br>Calibri;mso-hansi-theme-font:minor-latin">贷：长期股权投资</span></p>
合并程序中应抵销并购前股利
合并程序（工作底稿）
<p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">抵销投资收益和股利，工作底稿分录</span><span lang="EN-US">a</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">：</span></p>
<p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">借：投资收益——子公司</span></p>
<p class="MsoNormal"><span lang="EN-US"> </span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">贷：股利——子公司</span></p>
<p class="MsoNormal"><span lang="EN-US">
</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">长期股权投资——子公司</span></p>
<p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">抵销并购前净利润和股利，工作底稿分录</span><span lang="EN-US">b</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">：</span></p>
<p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">借：营业收入</span></p>
<p class="MsoNormal" style="text-indent:20.25pt"><span style="font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin">股本——子公司</span></p>
<p class="MsoNormal" style="text-indent:20.25pt"><span style="font-family:宋体;
mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;
mso-hansi-theme-font:minor-latin">留存利润——子公司</span></p>
<p class="MsoNormal"><span lang="EN-US"> </span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">贷：营业成本及费用</span></p>
<p class="MsoNormal" style="text-indent:31.5pt;mso-char-indent-count:3.0"><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">股利——子公司</span></p>
<p class="MsoNormal"><span lang="EN-US">
</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">长期股权投资——子公司</span></p>
<span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:11.0pt;font-family:
"Calibri","sans-serif";mso-ascii-theme-font:minor-latin;mso-fareast-font-family:
宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-theme-font:minor-latin;
mso-bidi-font-family:"Times New Roman";mso-bidi-theme-font:minor-bidi;
mso-ansi-language:EN-US;mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA"> </span><span style="font-size:10.5pt;
mso-bidi-font-size:11.0pt;font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-theme-font:minor-fareast;
mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:
"Times New Roman";mso-bidi-theme-font:minor-bidi;mso-ansi-language:EN-US;
mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">非控制性权益——期初</span>
<p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">记录非控制性权益份额，工作底稿分录</span><span lang="EN-US">c</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">：</span></p>
<p class="MsoNormal"><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">借：非控制性权益</span></p>
<p class="MsoNormal"><span lang="EN-US"> </span><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;
mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:
Calibri;mso-hansi-theme-font:minor-latin">贷：股利——子公司</span></p>
<p class="MsoNormal"><span lang="EN-US">
</span><span style="font-family:宋体;mso-ascii-font-family:Calibri;
mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:
minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">非控制性权益</span></p>
