新《企业会计制度》规定企业必须提取八项减值准备。而合并会计业务中的处理却没有相应的指南材料，只是会计权威教材注册会计师《会计》（２００１版）中在５２８页简单的提了一句话，即：“内部交易形成的存货计提了减值准备的，还应在编制合并会计报表时予以抵销。”但是怎 The new “Enterprise Accounting System” provides that enterprises must withdraw eight impairment. However, there is no corresponding guidance material in the processing of the consolidated accounting business, but a brief sentence is added on page 528 in “Accounting” (2001 Edition), a book of certified public accountants for teaching materials. That is, “the inventory formed by internal transactions is accrued minus The value of preparation, but also in the preparation of consolidated financial statements to be offset. ”But how