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在企业合并财务报表的编制过程中,企业集团母子公司之间以及子公司与子公司之间内部购销交易的正确抵销尤为关键。本文结合实例对母子公司之间内部购销交易的抵销处理分别当期内部购销交易的抵销和连续编制合并财务报表时内部购销交易的抵销进行了相应阐释,子公司与子公司之间内部购销交易的抵销则可以进行类似处理。
In the preparation of the consolidated financial statements, the correct elimination of the internal purchase and sale transactions between the parent company of the enterprise group and between the subsidiaries and the subsidiaries is particularly crucial. In this paper, examples of offsetting the internal purchase and sale transactions between the mother and the subsidiary, respectively offsetting the internal purchase and sale transactions in the current period and offsetting the internal purchase and sale transactions in the continuous preparation of the consolidated financial statements, the internal purchase and sales between the subsidiary and the subsidiary Offset transactions can be treated similarly.