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内部交易及其存货抵消方法例释刘汝燮宁顺礼蒋臣炳根据财政部财会字（１９９５）１１号文的规定，我国的企业集团要由母公司编合并报表。编合并报表的难点和关键，是要将企业集团内各成员企业（母公司及全体子公司）的重复因素相抵消。其中内部销售商品及其产生的利润，是...
An example of internal transaction and its inventory offsetting method Liu Rubing Ning Shunli Jiangchen Bing According to the provisions of Cai Kuai Zi (1995) No. 11 of the Ministry of Finance, the enterprise groups in our country should be compiled and consolidated by the parent company. The difficulty and key of compiling consolidated statements is to offset the duplicate factors of all member enterprises (parent company and all subsidiaries) in the enterprise group. Which internal sales of goods and their profits, is ...