现行的《合并会计报表暂行规定》，对产品销售收入项目的抵消，进行了详细说明。但我们在实际工作中，母公司与子公司或子公司与子公司之间往往会发生一些其他业务收入，诸如相互提供材料、修理用备件等等。在编制合并损益表时，我们也必须抵消这些内部其他业务收入，同时，由 The current “Interim Provisions on Consolidated Accounting Statements” provide detailed explanations on the offset of sales revenue items. However, in actual work, we often generate some other business income between the parent company and the subsidiary company or between the subsidiary company and the subsidiary company, such as mutual supply of materials, spare parts for repair, and the like. In preparing the consolidated income statement, we also have to offset the income from these other internal businesses. At the same time,