子公司和母公司之间业务往来报表的合并是企业财务会计的重点和难点,对相关事项的处理直接关系到企业的利润分配和税收筹划等重大财务问题。本文结合实例,从盈余公积、所得税、内部交易事项等方面出发,具体分析了子公司和母公司之间业务往来的会计处理。 The merger of business statements between subsidiaries and parent companies is the key and difficult point of corporate finance and accounting. The handling of relevant issues is directly related to the major financial problems such as profit distribution and tax planning. Based on the examples, this paper analyzes the accounting treatment of the business dealings between subsidiaries and parent company in terms of surplus reserve, income tax and internal transaction matters.