一、企业集团内部交易的未实现损益与非企业集团的未实现损益企业集团内部交易的未实现损益是集团内公司间按非成本价格进行存货、固定资产购销业务时卖方已确认入帐的交易损益因买方未将该存货、固定资产等 I. Unrealized profits and losses of intra-enterprise transactions and unrealized profits and losses of non-enterprise groups The unrealized profits and losses of intra-group transactions are the transactions that the seller confirmed the transactions when the inter-company non-cost-based inventories and fixed assets purchase and sales business Gains and losses due to the buyer not the stock, fixed assets