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众所周知,集团内部交易中的销售利润只有在销售实现时,作为集团的销售利润才得以实现,在此之前,每期编制合并会计报表时都应对未实现的内部销售利润做抵销处理。内部固定资产交易时,未实现的内部销售利润即为固定资产的成本价与销售价之差。这部分利润随着购买企业所计提的折旧费的补偿而逐步得以实现。如果购买企业购入的固定资产由企业管理部门使用,其折旧费列入管理费用,作为期间费用在
As we all know, sales profits in intra-group transactions can only be realized as sales profits of the Group only when sales are realized. Prior to this, when the consolidated financial statements were prepared for each period, unrealized internal sales profits should be offset. When internal fixed assets are traded, the unrealized internal sales profit is the difference between the cost price of fixed assets and the sales price. This part of the profits has gradually been realized with the compensation of the depreciation expense accrued by the purchasing company. If the purchase of fixed assets purchased by the enterprise is used by the enterprise management department, the depreciation expense is included in the management fee as the period cost.