试比较中美两国对“合并价差”的会计处理

Comparing the Accounting Arrangement about "the Price Discrepancy in the Mergence" in China and America

我国的“合并价差”包括母公司对子公司权益性资本投资项目数额与子公司所有者权益中属于母公司的份额相互抵销时所产生的差额,也包括集团公司内长期投资中内部债券投资与内部应付债券抵销时发生的差额。本文试从比较研究的角度,分别探析中美两国对这两部分差额所涉及的相关业务①在会计处理上的差异,并进一步分析产生差异的原因,从而吸取美国在这方面会计处理上的经验,寻求可行性措施以使我国的合并报表具有可理解性。

The ＂price discrepancy in the mergence＂ in our country contains the margin that arises from the offset between the investments given by the parent companies and the part of rights and interests in the subsidiary companies which belong to the parent company. It also includes the margin that arises from the bond investments inside the long investments of the group companies and the inside bond which should be paid. This article is an attempt to probe and analyse the differences in the accounting arrangement about the part of margin in China and America in the comparative way, and further analyses the masons for the differences. Thereby we can learn the accounting arrangement experience of America and seek some feasible measures to make our consolidated financial statements understandable.