The definition, the varieties and the elimination way of intra-company transaction; 集团公司内部交易事项的含义、类型、消除方法。
The second part: discussed the elimination way of intra-company transaction ( not included allowance for diminution in value of inventory). 第二部分:论述了合并会计报表中内部存货交易(不包括内部存货跌价准备)的抵销方法。
It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account. 编制企业集团的合并会计报表时,应合并内部存货交易及其相关的减值准备。