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Since you're exporting Chart of Accounts COA from an existing company file with inactive accounts, there is no way to make this work as you want in QBO.
If these are all brand new companies with no data, you can wipe out and start QBO with an empty Chart of Accounts (w/few QBO default accounts only) and then import your formatted identical Chart of Accounts. This way you can consolidate the P&L report in Excel as you want.
Hope this helps!
