刍议合并会计报表中对超额亏损的会计处理

On Accounting Treatment Methods and Reasons about Excess Deficit in Consolidated Accounting Statement

目前,现实当中有不少资不抵债的有限责任公司,由于某种原因并未破产清算,仍在持续经营。为了真实反映其母公司整体的财务状况和经营业绩,母公司合并会计报表如何来确认和计量子公司的超额亏损显得非常重要。本文针对母公司对子公司承担的责任不同,提出了合并会计报表中对超额亏损的会计处理方法及理由。

At present a large number of limited-liability companies in China are still doing their business without being declared bankrupt though they are heavily in debt and their deficit has not been liquidated for some reasons. In order to reflect truly all the financial conditions and operating performances of the parent company it is very important to measure and confirm the excess deficit of the subsidiary company in the consolidated accounting statement. This paper suggests some accounting methods and reasons to deal with excess deficit in consolidated accounting statement according to the liabilities of the subsidiary to the parent company.