合并会计报表编制中资产减值准备抵销的处理

论述了编制合并会计报表时企业集团内部交易事项涉及的资产减值准备抵销的原理和方法，讨论了内部交易存货跌价准备抵销的账务处理，并以具体实例详细说明了该项业务的账务处理方法．该账务处理方法对我国会计实务工作具有一定的指导意义，有利于防止和避免控股公司人为操纵利润，粉饰会计报表现象的发生，使会计信息能够反映企业集团的真实性．

Research on the accounting of offsetting provision for devalued assets in preparing amalgamated financial statements

The principles and methods of offsetting the provision for devalued assets in preparing amalgamated financial statements are studied.Illustrated with concrete examples,the accounting methods of offsetting the provision for devalued merchandise inventory which involved in internal sales is emphatically discussed.The methods that would have broad prospects would guide the accounting practice to some extent and avoid the artificial adjustments of profit,to make the financial statements go to a step further in reflecting the truth of the enterprise group.