母公司编制合并财务报表时,常会遇到子公司净资产减记至零以后继续亏损即超额亏损的现象。本文主要探讨和介绍实施合并财务报表准则需要解决的实务问题:少数股东承担超额亏损与否对合并报表的不同影响;处置超额亏损子公司的当期合并报表处理;首次执行企业会计准则对以前未确认超额亏损的处理。 When preparing the consolidated financial statements, the parent company often encounters the phenomenon of continued loss or excess loss after the net assets of the subsidiary are written down to zero. This article mainly discusses and introduces the practical problems to be solved in the implementation of the consolidated financial statements standards: the minority shareholders bear different effects on the consolidated financial statements whether the excess losses are incurred; the consolidated financial statements for the disposal of excessively-deficit subsidiaries; the first implementation of the Accounting Standards for Business Enterprises Excess loss treatment.