合并报表存货中未实现内部销售利润抵销的探讨

Probing into Unattained Internal Sales Profits Offsets to Existing Goods in Merged Report Forms

指出了财政部《合并会计报表暂行规定》中关于存货中所包含未实现内部销售利润的抵销处理不完善的地方 。

In this article, the author notes some imperfect point in the policy--Provisional Regulations of Merged Forms issued by the Ministry of Finance, namely, the handling of unattained internal sales profits offsets to existing goods, and then the author puts some suggestions for the improvement.