一、我国现行会计处理存在的问题在上期内部购进商品并形成期末存货的情况下，，调整期初未分配利润时贷记“主”科目。其解释为视上期内部购进的存货中笔者认为这一解释有些牵强。一方面，本期编制合，而在母、子公司个别会计报表中未实现内部销售，这样以母、子公司个别会计? First, the existing problems in China’s accounting treatment In the previous period of internal purchase of goods and the formation of the end of the case of stock, the beginning of the undistributed profit credited “main” subjects. The explanation is that I think this explanation is somewhat far-fetched in the stock I purchased during the last period. On the one hand, the current compilation, and in the parent, subsidiary of the individual accounting statements did not achieve internal sales, so that the parent, subsidiary of individual accounting?