【摘要】 在集团内部交易计提"准备"的情况下,如何对已计提的"准备"在集团编制合并会计报表时进行抵消,是目前会计实务中面临的新课题。本文主要论述集团内部交易的存货和固定资产在计提"准备"的情况下如何编制抵消分录。更多还原

【Abstract】 A new subject,arising presently in the field of the accounting ,is related to how to offset the withdrawn allowance when compiling merged accounting statement of the group under the circumstances of trading the allowance inside the group.The focus of the essay is mainly on this issue.更多还原