浅析集团内部债券投资抵消的合并价差

针对《合并报表暂行规定)，债券投资余额与应付债券余额之间的差额应当作为合并价差列示在合并报表中，会导致在抵消利息费用和利息收入时之间产生差额，且不能通过合并抵消分录抵消这一差额的做法，通过举例，提出了在赎回债券的当期，应在合并损益表中单独设置项目披露赎回损益，并构成企业集团合并净损益的一部分，同时进一步成为企业集团当年合并未分配利润的一部分的思路。

Analysis on the Combined Price Gap after the Offset between the Bonds Residual and Investment Residual Inside the Group

Based on , the difference between the residual of the investment in bonds and the residual of the bond payable should be listed in the combined statement as the combined gap, which will make the difference between the offset of the interest cost and the offset of the interest income occur, and this difference can't be offset through the journal-ledger of the combined offset, and by using actual examples, puts forward an idea that in the period of redeeming the bonds, should reveal the loss or gain on bond retirement in item only set in the combined income statement, and make it be a part of the combined net loss and profit of the enterprise group, and further be a part of the combined undistributed profit of the enterprise group in the current year.