随着企业间经济活动的加强,集团内企业间的资产转让活动变得频繁,形成的内部交易的核算与列报也变得复杂。集团作为一个整体,通过合并报表方式对外披露时,集团内企业间的内部交易应予以抵销,而未实现的内部交易的抵销,在不同的交易项目下,有不同的处理方法。下面就远洋运输企业的子企业与联合营企业之间船舶买卖未实现的内部交易损益,在集团合并层面的抵销处理进行浅析。 With the strengthening of economic activities among enterprises, asset transfer activities among the enterprises within the group have become frequent, and the accounting and presentation of the internal transactions that are formed have also become complicated. As a group, as a whole, when disclosing by means of consolidated statements, the internal transactions between the enterprises in the group should be offset, while the unrealized elimination of internal transactions should be handled differently under different transaction items. The following is an analysis of the unrealized profit and loss of internal transactions between the subsidiaries and the joint ventures of ocean shipping enterprises in the group merger.