财务关账与合并

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关于财务关账与合并

什么是公司间冲销?

公司间冲销是指母公司为消除集团内子公司之间的交易而进行的冲销。母公司在编制合并财务报表时会完成公司间冲销。

为什么公司间冲销很重要?

公司间冲销显示的是没有子公司之间交易的财务结果。
从根本上说，公司间冲销可确保合并财务报表中只体现第三方交易。这样，在通过与第三方的交易实现之前，合并财务报表中不会确认任何付款、应收款、利润或损失。

公司间冲销很容易遗漏。
为了防止公司间交易漏掉，公司必须采取控制措施。软件可以帮助公司标记公司间交易。优秀的企业绩效管理软件为财务团队提供了一个消除和调节公司间交易的中心。

公司间冲销如何进行?

就像企业资源规划系统一样，合并系统也应具有两面性。这就是所谓的双分录逻辑。合并过程中的双分录逻辑消除了单面分录的可能性，而单面分录可能会损害公司财务报表。

例如，双分录逻辑可以在对方抵消交易的情况下帮助公司间冲销，从而使合并系统将分录逆转为零。

公司间冲销有三种类型:

• 公司间债务：冲销子公司之间的贷款
• 公司间收入和费用：冲销子公司之间的销售额
• 公司间股票所有权：冲销母公司在子公司中的所有者权益。

如何改进公司间冲销

• 在全公司范围内，为所有子公司和 LoBS 配备单一的合并系统。
• 部署具有复式输入逻辑的合并系统。
• 使用中央控制台管理公司间冲销。

财务快速关账有哪些好处?

财务快速关账有很多好处，包括提高公司实际分析财务数据并采取行动的能力，而不是被困在处理财务数据的工作中。快速关账是指公司完成会计周期并成功结账的速度。当然，快速关账固然可取，但不能以牺牲财务数据的完整性为代价。因此，许多现代财务机构正在将合并等关键会计流程自动化，并通过消除对人工输入的需求来实际改进流程。现在，公司可以自动执行传统上费力且容易出错的任务，如公司间匹配、货币换算、定义层次结构和各种会计科目表。

实现快速关账的主要功能包括:

• 唯一数据
• 公司间匹配和冲销
• 货币换算和多币种支持
• 定义法律结构
• 确定法律实体和报告单位
• 能够设置无限层次，支持复杂的所有权要求
• 定义主要账户之间的控制组

What are consolidated financial statements?

A consolidated financial statement is a report of a company’s financial position using the aggregated financials of the parent company and its subsidiaries. Shareholders, creditors, executive management, board members and stakeholders use consolidated financial statements to gauge the health of the overall company. Using consolidated financial statements, stakeholders can look at the whole picture, not just the performance of a single entity within that company. Consolidated financial statements include:

• Consolidated balance sheet
• Consolidated income statement

Why are consolidated financial statements important?

Consolidated financial statements display the results of a group of companies as if it were a single entity.
Consolidated financial statements present the operations and financial position of a parent company and its subsidiaries as if the entire group was a single company.

Consolidated financial statements display the whole picture.
Consolidated financial statements more fairly present child companies when controlling financial interests are at play.

How to prepare consolidated financial statements:

In the simplest terms, consolidated figures are prepared by collecting figures from around a company and its various subsidiaries. Figures collected include: account balances, security holdings, sales, purchases, interest and dividends. They do not include gain or loss on transactions within the group of companies. Instead, intercompany transactions are reconciled and eliminated in order to get a true picture of third party transactions.

Companies create financial statements and reports using figures that are consolidated according to local reporting requirements. For example: US GAAP, multi-GAAP or IFRS. This gets complicated for global companies. Say, for example, a company is headquartered in the US, but has subsidiaries in the EU. The EU subsidiaries submit IFRS statements to the parent. The US parent company then converts those IFRS statements into US GAAP so they can include them in their consolidated financial statement.

The challenge to parent finance teams is that consolidating financial information becomes difficult when data they’re dealing with is subject to complex consolidation structures and prepared using different interest rates, currencies and local reporting standards.

When are consolidated financial statements prepared?

Organizations must prepare consolidated financial statements according to times set by the reigning regulatory authority. Typically, organizations prepare consolidated financial statements four times a year, quarterly and then again in an annual report.

How to improve the preparation of consolidated financial statements?

Organizations can consolidate figure easier by using corporate performance management software (CPM) that makes use of automation, a single data source and financial intelligence. In addition, CPM software uses a workflow that simplifies intercompany elimination and reconciliation. These systems can:

• Upload data more efficiently.
• Capture retail interest and currency rates.
• Store historical and real-time data.
• Perform and process complex calculations on large volumes of data quickly.
• Reduce the time it takes to consolidate the vast amount of financial information collected by global companies.
• Result in figures that are compliant with the reigning accounting standards.
• Automatically connect consolidated figures into reports and financial documents.