谈内部存货交易的简易合并抵销方法

• 作 者: 郭晓燚
• 机 构: 重庆
• 出 处: 财会月刊
• 发表日期: 2004年21期
• 关键词: 跌价准备 存货价值 合并会计报表 主营业务成本 未分配利润 计提存货 抵销分录 收入项目 销售收入 销售成本

《企业会计制度》中的内部存货交易的合并抵销方法,不对购销当期的合并抵销需要分三种情况进行抵销处理,而对于连续编制合并会计报表时的合并抵销又需要分多笔录予以完成。笔者认为,这样的合并抵销方法使本来简单问题变得复杂化,实际操作容易发生抵销错误。另外,《企会计制度》

The method of consolidation and elimination of internal inventory transactions in the “Accounting System for Business Enterprises” does not offset against the merger offsetting in the current period of purchase and sales, and needs to be divided into several separate records for the consolidation offset in the continuous preparation of the consolidated financial statements To be completed. The author believes that such a merger offset method to complicate the original simple problem, the actual operation prone to offset error. In addition, “enterprise accounting system”