称购入净利润，母公司在会计年度中的某一时点取得子公司50%以上的股份时，从年初至合并日子公司所实现的利润。母公司在期中购入50%以上的子公司股份，给年末编制合并报表带来了困难。合并前利润是否包含在本期合并利润表上，取决于合并报表编制的方法。
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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.
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 merged party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement.
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