2014年修订后的合并财务报表准则明确了销售方向对抵销内部未实现损益的影响,即逆销交易应当按照子公司少数股东持股比例承担相对应的未实现损益。本文结合实体理论的观点,分析了准则修订后的逆销交易会计处理过程和具体处理方法,以期准确应用于实际问题。 The 2014 revised consolidated financial statements standard clarifies the impact of the sales direction on the elimination of the internal unrealized profit and loss. That is, the reverse sales should bear the corresponding unrealized profits and losses according to the minority shareholders’ shareholding of the subsidiary. Based on the theory of entity, this paper analyzes the accounting process and the specific processing method of the reverse trade after the revision of the guidelines, with a view to accurately applying it to practical problems.