合并净利润

《〈中国注册会计师独立审计准则〉释义（第三辑）》提出了合并净利润≤母公司净利润的勾稽关系。

CPA Independent Audit Norm put forward the multi relationship of merging net profit equal or less than the net profit of parent company .

就上市公司股利分配而言，母公司只有依照合并报表净利润与母公司报表净利润两者孰低原则进行股利分配，才能确保财务稳健；

From the perspective of dividend distribution , only if parent firm makes decisions upon the lower of the consolidated and parent earnings , financial soundness will be attained .

被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。

The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement .

编制合并报表的公司，按照上述格式编制合并净资产、合并净利润的差异调节表。

The company which prepares consolidated financial statements shall prepare the difference reconciliation statement of consolidated net assets and consolidated net profits in accordance with the aforesaid format .