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企业合并后集团内部交易时有发生,尤其是存货交易比较频繁。对交易中产生的未实现损益的核算就显得尤为重要。内部交易可以分为顺销和逆销,在全资子公司下,销售的方向对集团损益的影响几乎没有差别;而在非全资子公司下,销售方向不同,对集团损益的影响也不相同。而在我国2006年颁布的《企业会计准则》中却并未提到逆销的情况。
Intra-group transactions occur after the merger of enterprises, especially the stock transactions are frequent. Accounting for unrealized profits and losses resulting from the transaction is particularly important. Internal transactions can be divided into normal sales and reverse sales. Under wholly-owned subsidiaries, the sales direction has almost no effect on the Group’s profit or loss. However, under non-wholly owned subsidiaries, the sales direction is different and the impact on the Group’s profit or loss is not the same. In our country in 2006 promulgated the “Accounting Standards for Business” did not mention the case of the reverse.