在企业集团内部,母子公司之间或者子公司之间经常发生内部存货交易。正确编制内部存货交易的抵销分录,是解决合并财务报表问题的关键环节。本文针对企业实务中出现的多种情形,对内部存货交易合并抵销分录的形成原理进行分析,进而推导出内部存货交易合并抵销分录的编制方法。 Internal stock transactions often occur within a conglomerate, between parent companies, or between affiliates. Correctly preparing the offset entries of the internal inventory transactions is the key link in solving the problems of the consolidated financial statements. This article analyzes the formation principle of merger and offsetting entries of internal inventory for various situations in the enterprise practice, and then deduces the compilation method of merger and elimination entries of the internal inventory.