浅析内部交易存货的抵销原理

企业集团内企业之间的商品购销活动实际上相当于一个企业内部物资调拨活动,既不会实现利润,也不会增加商品的价值。在编制合并会计报表时,应当将存货价值中包含的未实现内部销售利润予以抵销。因此,未实现内部销售利润是进行存货内部交易抵销处理的根本动因。

The Brief Analysis Interior Transaction Stores Goods Offsets the Principle

Between the enterprise group interior enterprise's commodity buying and selling activity is equal in fact in an enterprise interior commodity instigates the activity,also cannot realize the profit,also cannot increase the commodity the value.Merges accountant when the establishment the report form,must store goods in the value to contain has not realized the internal sale profit to offset.Therefore,has not realized the internal sale profit is carries on the goods in stock interior transaction to offset processing the basic agent.