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企业集团编制合并财务报表时,由于内部交易形成的存货,其跌价准备合并抵销处理有两种情况:一是首次计提存货跌价准备会计期间的合并抵销处理,二是以后会计期间的合并抵销处理。本文对该问题进行了分析和探讨,给出了企业集团编制合并财务报表时有关存货跌价准备合并抵销处理的方法。
In the preparation of the consolidated financial statements, the enterprise group has two situations of the merger and write-off of the price falling due to the internal transaction: one is the first time to make provision for the merger offset during the accounting period of the inventory depreciation reserve, the other is the subsequent consolidation in the accounting period Offset processing. This paper analyzes and discusses the problem, and gives the method of merger and write-off for the inventory decline in value prepared by the enterprise group when preparing the consolidated financial statements.