互联网的不断发展带来了世界经济的飞跃,全球经济格局发生了巨大变化,经济实现全球化,出现了许多跨国企业,也掀起了并购狂潮,企业集团内部成员之间的交易成为财务报表使用者评价一个企业的一项重要关注点。对于企业集团而言,不可避免的发生内部交易事项,不同企业成员对一笔交易进行分别处理,集团编制合并报表时就会有很多重复记录,所 The continuous development of the Internet has brought about a leap in world economy. The global economic pattern has undergone tremendous changes. The globalization of the economy, the emergence of many multinational corporations and the frenzy of mergers and acquisitions, and the transaction among members of the enterprise group, have become the users of financial statements Evaluate an organization’s important focus. For an enterprise group, it is inevitable that internal transactions occur. Different enterprise members deal separately with a single transaction. There will be many duplicate records when the group prepares the consolidated statements.