企业会计制度规定,固定资产应当在期末或每年年终时对已发生的固定资产减值按单项计提减值准备。但是,对于企业集团固定资产内部交易在编制合并报表时应如何抵销固定资产减值准备,我国的《合并会计报表暂行规定》中却未规范。由于企业集团固定资产交易主要涉及企业集团内部企业将自身生产的产品销售给集团内其他企业作为固定资产使用这一类型,因此,本文试运用案例对这种交易的合并报表抵销方法做一些探讨。例假设某母公司有A、B两个子公司。A公司于某年1月1日将自己生产的产品销售给B公司作为管理用固定资产使用,A公司销售该产品的销售收入为10万元,销售成本为8万元。B公司以10万元作为该固定资产的取得成本入账,假设B公 Enterprise accounting system provides that fixed assets should be at the end of each year or at the end of each year has been fixed assets impairment occurred individually made impairment. However, how to offset the impairment of fixed assets in the internal transactions of fixed assets of enterprise groups in the preparation of consolidated statements, our country’s “Interim Provisions on Consolidated Accounting Statements” has not standardized. Since the fixed asset transactions of enterprise groups mainly involve the products sold by the enterprises within the enterprise groups themselves being sold to other enterprises in the group as fixed assets, this article attempts to explore the application of the method of offsetting the consolidated statements of such transactions . Suppose a parent company has A and B subsidiaries. Company A sold its own products to Company B as a fixed asset for management on January 1 of a certain year. Company A’s sales revenue was 100,000 yuan and the cost of sales was 80,000 yuan. B company to 100,000 yuan as the acquisition cost of the fixed assets accounted for, assuming B male