在企业编制合并企业资产负债表和合并利润表一、当期内部交易存货跌价准备的抵销处理存货跌价准备是按存货的可变现净值低于其成本，故：个别会计报表计提的存货跌价准备＝（内部交易＋内部交易存货价值中包括的未实现内－内部交易存货可变现净值（公式一）如果从企业集团的角 Balance sheet and Consolidated Income Statement of Consolidated Enterprise in the Enterprise I. Offsetting provision for depreciation of inventories in current period Inventory depreciation provision for inventories is less than the cost of inventories due to their net realizable value. Therefore, provision for diminution in value of inventories accrued in individual accounting statements = (Unrealized - included in the internal transaction + internal transaction inventory value - net realizable value of the internal transaction inventory (Formula I) If from the corner of the business group