论合并报表内部交易事项的抵销

On the Offset of the Internal Transaction Items in Combined Statement

企业合并涉及巨额财务利益,不同的会计处理方法会影响到各方的财务利益及合并的最终结果。但合并会计报表在我国的历史并不长,在理论和实务中存在不少问题尚待研究和完善。就目前合并报表实务中内部交易的抵销及未实现利润的抵销问题进行了分析与探讨。

Enterprise merging involves enormous amounts of financial interests. Selection of different accounting method wiU affect the financial interests of various parties and the final result of merging. However, the history of combining accounting statements is not long and there are many problems in the theories and practice that are to be studied and perfected. This paper analyzes and discusses the problem of internal transaction offset in the practice of combining statements and the offset problem of unrealized profits.