财政部发布的《企业会计制度》规定,企业除应对应收账款和其他应收款计提坏账准备外,还要对存货、长短期投资、固定资产、在建工程、无形资产、委托贷款、应收融资租贷款的可收回金额加以分析,并计提相应的减值准备。那么在编制合并会计报表时,是否也要对内部交易形成的存货、? The “Accounting System for Business Enterprises” promulgated by the Ministry of Finance stipulates that in addition to providing for bad debt provisions for accounts receivable and other receivables, the enterprise shall make further adjustments to the inventory, long-term and short-term investments, fixed assets, construction in progress, intangible assets, entrusted loans , The recoverable amount of finance lease receivables should be analyzed and provision for impairment should be made accordingly. Then in the preparation of consolidated financial statements, whether or not to the formation of internal transactions inventory?