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本文就企业集团内部企业间固定资产相互变卖的会计处理及在合并会计报表编制过程中的抵消会计分录、列示等内部进行探讨。
In this paper, the accounting treatment of fixed assets in enterprises within the group of each other to sell off and in the preparation of consolidated financial statements in the process of offsetting the accounting entries, listing and other internal discussions.