内部购销存货是企业集团成员之间发生内部购销业务所产生的期末存货。在企业集团成员之间发生内部购销业务时,对于购买企业来说,其购进的商品用于对外销售时,可能出现以下三种情况:内部购进的商品全部实现对外销售;内部购进的商品全部未实现对外销售,形成期末存货; The internal purchase and sale of inventories are the ending stocks arising from the internal purchase and sale business among the members of the enterprise group. When an internal purchase and sale business occurs between members of an enterprise group, the following three situations may occur when the purchased goods are used for external sales: the products purchased internally are all sold externally; the products purchased internally All the goods have not been sold to the outside world to form the ending inventory.