由于竞争十分激烈，有不少符合纳入合并范围的子公司连续发生亏损，年末合并会计报表时，对这些连续亏损的子公司也应进行合并，并对相关的经济业务进行抵销处理，其抵销处理的分录与合并盈利子公司是有区别的。例如：某母公司于２０００年１月１日对B公司进行长期投资，投资成 Due to the fierce competition, many of the subsidiaries that are eligible for consolidation have suffered losses in a row. During the year-end consolidated financial statements, these consecutive loss-making subsidiaries should also be merged and the relevant economic operations should be offset and offset against There is a difference between a pin-handled entry and a consolidated profit subsidiary. For example, a parent invested long term in Company B on January 1, 2000 and invested