企业集团内部存货购销交易按销售方向分为顺销——母公司向子公司销售、逆销——子公司向母公司销售、平销——子公司向子公司销售三种情况。无论是顺销、逆销或是平销,存货内部交易价格一般由母公司制订,可能按成本价交易,也可能按非成本价交易。 The internal stock purchase and sales transactions of the enterprise group are classified into the following ones according to the sales direction: - The parent company sells to the subsidiary company, the reverse sale - The subsidiary company sells to the parent company and the marketing company - The subsidiary company sells three kinds of situations to the subsidiary company. Whether it is in-line, back-off or flat-out, the internal transaction price for inventories is generally set by the parent company and may be traded at cost or may be traded at a non-cost price.