所谓存货的内部交易,必须满足集团内部买卖双方都将交易的资产视为存货的条件。集团内部发生的经济业务,已经在其个别财务报表中进行反映。但在合并会计报表时,应将个别报表重复计算的因素进行抵销。会计准则讲解中只介绍单一抵销处理,本文以顺销的角度结合其他方法对存货的内部交易进行解析。一、内部存货交易抵销会计处理企业集团内部销售产品,买方购买的产品当年可能全部对外销售、可能全部留存、也可能销售一 The so-called internal transaction of inventory must meet the conditions that both the insiders and the seller within the group will trade the assets as inventory. The economic activities that take place within the Group are reflected in their individual financial statements. However, in the consolidation of accounting statements, the factors that should be double counted in individual statements should be offset. Accounting standards to explain only a single offset to deal with, this article in the light of the point of view of the method of combining other methods to analyze the internal transactions of inventory. First, the internal inventory transaction offset accounting treatment Enterprise Group internal sales of products, the buyer purchased the product may be all external sales that year, all may be retained, it may sell a