在合并财务报表编制过程中,由于抵消了内部交易的影响,从而使得相关资产或负债在合并财务报表中的金额相对于个别财务报表发生相应变动,变动 In the process of preparing the consolidated financial statements, due to the offset of the influence of the internal transaction, the related assets or liabilities in the consolidated financial statements are changed correspondingly to the individual financial statements