集团内部存货交易及其减值准备的合并方法

The Consolidation Method of Intra-company Transaction of Inventory and It's Depreciation Reserves

编制企业集团的合并会计报表时,应合并内部存货交易及其相关的减值准备。会计实务中需要的方法有合并当期和连续编制合并会计报表,并通过实例对后者进行了具体的分析。

It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account. There are two methods in Account Practice, They are Consolidate current statement of account and continuing compile Consolidated statement of account, we offer a detailed analysis with some instances＂ about the later.