一、存货跌价准备抵销的必要性企业集团内部进行的存货交易,在编制合并会计报表时,根据一体性原则,不应视为交易,而应视同存货存放位置、使用部门的变更,其原先所作的销售、采购等核算应予抵销,从而恢复该存货的原有面貌。那么,其中所注销的存货跌价准备是否也应抵销呢?在资产内部交易后,一方面,原企业计提的减值准备已注销,另一方面,取得企业也要为其计提新的减值准备。虽然这一资产无论存在于哪一个企业,只要出现减值,就应计提准备,不会存在重复计提减值准备的问题。但是,该项资产在不同的企业里计提减值准备的基础即成本是不同的。该资产在原企业是按原历史成本计提,在购入企业则是交易价格这个新的成本反映的。这样,虽然期末市价等影响减值的因素是一致的,但原企业计提的减值准备和取得企 I. Necessity of Elimination of Inventory Depreciation Reserve Inventory transactions conducted within an enterprise group should not be regarded as transactions when preparing the consolidated financial statements but should be treated as changes in the storage location and use department of the enterprise group The original accounting for sales, purchases, etc. should be offset to restore the original appearance of the inventory. Then, whether the write-off should be offset against the inventory depreciation? After the transaction within the asset, on the one hand, the original provision for impairment of the enterprise has been written off, on the other hand, Impairment provision. Although this asset is located in any enterprise, as long as there is impairment, provision should be made, there will be no duplication of impairment provisions. However, the basis on which the asset is depreciated in different enterprises, that is, the cost, is different. This asset is accrued on the original historical cost of the original enterprise and on the new cost of the transaction price in the purchased enterprise. In this way, although the market price at the end of the same factors that affect the impairment, but the original provision for impairment and acquisition of enterprises