“合并价差”是合并资产负债表中的一个项目。《会计制度补充规定及问题解答》(第二辑)第153页著述:“合并价差是指母公司对子公司权益性资本投资数额与子公司所有者权益总额中母公司所拥有的份额抵销时所发生的差额。”按照这种解释,笔者归纳成一个计算公式为:合并价差=母公司对子公司权益性资本投资数额-子公司所有者权益总额×母公司出资比例这种解释和计算方法,同财政部1995年2月9日财会字[1995]11号文《合并 “Consolidation spread ” is a consolidation of the balance sheet item. “The Supplementary Provisions of the Accounting System and the Questions and Answers” (second series) Page 153: “Consolidation spread refers to the share of the parent company in the parent company’s equity attributable to the parent company in the amount of equity capital investment in the subsidiary and the total owner’s equity in the subsidiary According to this explanation, the author summed up as a calculation formula: Consolidation spread = parent company equity capital investment in subsidiaries - total equity of subsidiaries × share of the parent company to explain this explanation And calculation method, with the Ministry of Finance February 9, 1995 Finance and Accounting Word [1995] No. 11 ”merger