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一、内部销售收入和内部销售成本的抵消处理甲公司为乙公司的母公司。甲公司当年向乙公司销售产品2000万元,销售成本为1500万元,已分别在甲公司财务报表中列示。乙公司当年对外销售70%该批内部购进商品,其销售收入为1750万元,销售成本为1400万元。从企业集团整体来看,集团内部存货交易其实质就是存货的内部调拨,从甲公司调拨到乙公司,乙公司进行对外销售。集团的销售收入是1750万元,销售成本1050万元(1500×
First, the internal sales revenue and the offset of the internal cost of sales A company B Company’s parent company. Company A, which sold 20 million yuan of products to Company B and sold for 15 million yuan, was separately listed in Company A’s financial statements. In the same year, Company B sold 70% of the purchased goods to the outside world with the sales income of 17.5 million yuan and the sales cost of 14 million yuan. In terms of the overall corporate group, the Group’s internal inventory transactions are essentially the internal allocation of inventory, from Company A to Company B and Company B for external sales. The Group’s sales revenue is 17.5 million yuan, the sales cost 10.5 million yuan (1500 ×