1, the subsidiary can't repay the loan of the parent company before cancellation, so the bad debt reserve of other receivables of the parent company needs to be fully accrued, namely, asset impairment loss and loan: bad debt reserve of other receivables.

2. After the cancellation of the subsidiary, the balance sheet of the subsidiary will no longer be included in the consolidated balance sheet, and the long-term equity investment will be regarded as being sold in 0 yuan.

3. The profit and loss of subsidiaries from the beginning of the current period to the cancellation date shall be included in the consolidated income statement. Consolidated entries: debit: investment income, credit: periodic profit and loss of subsidiaries (various profit and loss subjects), and credit: undistributed profit of subsidiaries at the beginning.

After the cancellation of the subsidiary, if it is a business combination, the following information should be reflected in the financial treatment:

1, the basic situation of participating in the merger.

2. Basis for determining the date of purchase.

3. Composition of merger cost and its book value, fair value and determination method of fair value.

4. The book value and fair value of the identifiable assets and liabilities of the purchased party on the balance sheet date and purchase date of the previous accounting period.

Extended data:

Branch cancellation procedures:

1, the user holds a copy of the business license of the branch, and goes to the industrial and commercial department to receive the application for cancellation of registration of the branch, and the certificate of the designated representative or the entrusted agent.

2. Prepare relevant materials for cancellation of registration. Because the branch company does not have the legal person qualification, the cancellation of registration materials should be decided and signed by the affiliated company, and the original materials should be submitted. If a copy is submitted, it should be marked as consistent with the original and stamped by the company.

3. After the materials are prepared, submit them to the industrial and commercial registration authority.

4. After the cancellation of branch registration is approved by the industrial and commercial registration authority, the company shall go to the company registration authority to cancel the branch registration with the approval notice of branch cancellation registration, and also go to the technical supervision bureau to cancel the enterprise code certificate.

Baidu Encyclopedia-Company deregistration

Baidu Encyclopedia-Certificate of designated representative or * * * same entrusted agent

Baidu encyclopedia-branch

Baidu encyclopedia-parent company

Baidu Encyclopedia-Accounting Processing Program