本文着重探讨了《企业会计准则》中关于企业合并及合并财务报表的有关规定在具体实施过程中一些实际问题的解决办法,分别介绍了企业在同一控制下的合并和非同一控制下合并中特殊情况下编制合并财务报表的处理:在连续编制报表时,长期投资与权益的抵消;对于同一控制下企业合并中被合并企业合并前未分配利润是否需要调整“期初未分配利润”;反向购买的业务中如何编制合并报表等。 This article focuses on the “Accounting Standards for Business Enterprises” on the merger and consolidation of financial statements in the specific implementation of the relevant provisions of some practical problems in the solution, respectively, introduced the merger of enterprises under the same control and special under the merger of special For the preparation of the consolidated financial statements: Long-term investment and equity offset in the continuous preparation of the statements; Whether the undistributed profits before the merger of the merged enterprises in the business combination under the same control needs to be adjusted? Undistributed profit at the beginning of the period; How to prepare consolidated statements for the purchased business