合并会计报表中内部存货交易的抵销方法
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摘要
随着我国改革开放不断扩大和深入，国民经济突飞猛进地发展，出现了大批巨型企业和企业集团。尤其是，我国现已加入WTO，面对国际国内巨大的竞争压力和企业自身发展的强大内在动力，企业集团化经营已是大势所趋。因而企业合并会计报表的编制显得越来越重要了，用会计制度或会计准则对合并会计报表的编制进行科学规范也成为当务之急。
合并会计报表被认为是财务会计的三大难题之一，而存货内部交易的抵销方法又是合并会计报表中的一个难点，现行会计制度中关于内部存货交易抵销方法的规定还很不完善、不严谨，甚至出现错误；相关会计实务也很不规范、不科学。本文不仅从理论上系统地论述了各种条件下内部存货交易的抵销方法，首次提出并验证了内部存货交易抵销的两种方法(即分析抵销法和综合抵销法)，弥补了现行会计制度的不足(其中关于内部存货跌价准备抵销方法的论述填补了我国现行会计制度的空白)，而且还探讨了内部存货交易抵销方法在合并会计报表实务中的应用，使编制合并会计报表实务中的内部存货交易抵销方法更科学更规范。
本文共分五个部分(即五章)：
第一部分：绪论。共论述了三个问题。问题之一，论述了研究合并会计报表的重要性和紧迫性。问题之二，合并会计报表理论的选择，本文认为，我国未来应选择以实体理论为主。问题之三，主要论述了相关理论和实务的现状。
第二部分：论述了合并会计报表中内部存货交易(不包括内部存货跌价准备)的抵销方法。按内部销售价格与内部销售成本的关系，内部存货交易共分为三种情况：(1)内部销售价格大于内部销售成本，(2)内部销售价格小于内部销售成本，(3)内部销售价格等于内部销售成本。本章第一节、第二节分别论述了上述第一和第二种情况下，内部存货交易的抵销方法，第三节论述了当上述三种情况中的一种、或多种情况同时出现时，内部存货交易的抵销方法。第四节，在前三节论述的基础上，指出我国现行会计制度中存在的问题和不足。
第三部分：采用和第二部分相似的论述方法，论述了各种情况下，内部存货跌价准备的抵销方法。
第四部分：探讨了内部存货交易的抵销方法在编制合并会计报表实务中的应用。本章主要论述了需要设置哪些账户，以及如何收集和计算前述内部存货交易抵销方法中所需的数据。
第五部分：在总结全文的基础上提出了建议。笔者认为，应对我国相关的现行会计制度进行修改，将内部存货交易的两种抵销方法：分析抵销法和综合抵销法同时列入其中。
While the Reform and Opening continuously extend in our country,national economy has make a great progress and a lot of big company and enterprise groups have appeared .Especially our country have already joined the WTO now and facing the strong international and local pressure of competition and the great inner motive force of development,running an enterprise group on a commercial basis is a general trend. So consolidated financial statements of enterprise seem to be more and more important and it is the urgent matter of the moment that consolidated financial statements should be standardized in the accounting system and the accounting standards for business enterprises.
Consolidated financial statements are regarded as one of the three difficult problems in the fields of financial accounting and the elimination way of intra-company transaction of inventory is a difficult points in consolidated financial statements. The regulations for the elimination way of intra-company transaction of inventory in the existing system of accounts in our country are not complete and go so far to be wrong. Accounting practices related are not scientific. This paper not only systematically discuss the theory of the elimination way of intra-company transaction of inventory in all conditions and put forward and verify the two elimination ways(the analytic way of elimination and the synthetic way of elimination) for the first time and make up the incompletion of the existing accounting systems(as a part of them,the elimination way of allowance for marked diminution in value of inventory fill in the gaps in the accounting system),but discuss the application of the elimination way in the practice m
aking consolidated financial statements and make the elimination way in the practice more scientific and more normal.
This text totally is divided into four parts:(namely four chapter) The first part introduction. Totally discussed three problems. The first:discuss the importance with the urgent researching the consolidated financial statements. The second:Selection of the theory of the consolidated financial statements. This text state that entity theory should be used in our country in the future. The third:discuss the present situation of the theory and practice related .
The second part:discussed the elimination way of intra-company transaction (not included allowance for diminution in value of inventory). According to the relationship between internal selling price and internal selling expenses,the intra-company transaction of inventory is divided into three kinds:
(1) Internal selling price larger than internal selling expenses. (2) Internal selling price smaller than internal selling expenses. (3) Internal selling price as same as internal selling expenses. This chapter,Section One and Section Two has discussed respectively the elimination way under the first and the second condition above. Section Three has discussed the elimination way when one or more than one conditions above appear at the same time. Section Four,on the basis of discussion of the three sections above,point out the problems in the running accounting system.
The third part:Discussed the elimination way of allowance for marked diminution in value of inventory in all conditions in the same way which has been used in the second part.
The fourth part:Studied the application of the elimination way to the practice for consolidated financial statements. This primarily discussed those accounts which are demanded,and how to collect and calculate the data which are needed in the elimination way above.
The fifth part:Give some suggestions on the basis of the generalization and summation of the text. As I am concerned that the running accounting system in our country should be revised and the two elimination ways of intra-company transaction of invcntory(the analytic way of elimination and the synthetic way of elimination)should be written down in the accounting system.
合并会计报表被认为是财务会计的三大难题之一，而存货内部交易的抵销方法又是合并会计报表中的一个难点，现行会计制度中关于内部存货交易抵销方法的规定还很不完善、不严谨，甚至出现错误；相关会计实务也很不规范、不科学。本文不仅从理论上系统地论述了各种条件下内部存货交易的抵销方法，首次提出并验证了内部存货交易抵销的两种方法(即分析抵销法和综合抵销法)，弥补了现行会计制度的不足(其中关于内部存货跌价准备抵销方法的论述填补了我国现行会计制度的空白)，而且还探讨了内部存货交易抵销方法在合并会计报表实务中的应用，使编制合并会计报表实务中的内部存货交易抵销方法更科学更规范。
本文共分五个部分(即五章)：
第一部分：绪论。共论述了三个问题。问题之一，论述了研究合并会计报表的重要性和紧迫性。问题之二，合并会计报表理论的选择，本文认为，我国未来应选择以实体理论为主。问题之三，主要论述了相关理论和实务的现状。
第二部分：论述了合并会计报表中内部存货交易(不包括内部存货跌价准备)的抵销方法。按内部销售价格与内部销售成本的关系，内部存货交易共分为三种情况：(1)内部销售价格大于内部销售成本，(2)内部销售价格小于内部销售成本，(3)内部销售价格等于内部销售成本。本章第一节、第二节分别论述了上述第一和第二种情况下，内部存货交易的抵销方法，第三节论述了当上述三种情况中的一种、或多种情况同时出现时，内部存货交易的抵销方法。第四节，在前三节论述的基础上，指出我国现行会计制度中存在的问题和不足。
第三部分：采用和第二部分相似的论述方法，论述了各种情况下，内部存货跌价准备的抵销方法。
第四部分：探讨了内部存货交易的抵销方法在编制合并会计报表实务中的应用。本章主要论述了需要设置哪些账户，以及如何收集和计算前述内部存货交易抵销方法中所需的数据。
第五部分：在总结全文的基础上提出了建议。笔者认为，应对我国相关的现行会计制度进行修改，将内部存货交易的两种抵销方法：分析抵销法和综合抵销法同时列入其中。
While the Reform and Opening continuously extend in our country,national economy has make a great progress and a lot of big company and enterprise groups have appeared .Especially our country have already joined the WTO now and facing the strong international and local pressure of competition and the great inner motive force of development,running an enterprise group on a commercial basis is a general trend. So consolidated financial statements of enterprise seem to be more and more important and it is the urgent matter of the moment that consolidated financial statements should be standardized in the accounting system and the accounting standards for business enterprises.
Consolidated financial statements are regarded as one of the three difficult problems in the fields of financial accounting and the elimination way of intra-company transaction of inventory is a difficult points in consolidated financial statements. The regulations for the elimination way of intra-company transaction of inventory in the existing system of accounts in our country are not complete and go so far to be wrong. Accounting practices related are not scientific. This paper not only systematically discuss the theory of the elimination way of intra-company transaction of inventory in all conditions and put forward and verify the two elimination ways(the analytic way of elimination and the synthetic way of elimination) for the first time and make up the incompletion of the existing accounting systems(as a part of them,the elimination way of allowance for marked diminution in value of inventory fill in the gaps in the accounting system),but discuss the application of the elimination way in the practice m
aking consolidated financial statements and make the elimination way in the practice more scientific and more normal.
This text totally is divided into four parts:(namely four chapter) The first part introduction. Totally discussed three problems. The first:discuss the importance with the urgent researching the consolidated financial statements. The second:Selection of the theory of the consolidated financial statements. This text state that entity theory should be used in our country in the future. The third:discuss the present situation of the theory and practice related .
The second part:discussed the elimination way of intra-company transaction (not included allowance for diminution in value of inventory). According to the relationship between internal selling price and internal selling expenses,the intra-company transaction of inventory is divided into three kinds:
(1) Internal selling price larger than internal selling expenses. (2) Internal selling price smaller than internal selling expenses. (3) Internal selling price as same as internal selling expenses. This chapter,Section One and Section Two has discussed respectively the elimination way under the first and the second condition above. Section Three has discussed the elimination way when one or more than one conditions above appear at the same time. Section Four,on the basis of discussion of the three sections above,point out the problems in the running accounting system.
The third part:Discussed the elimination way of allowance for marked diminution in value of inventory in all conditions in the same way which has been used in the second part.
The fourth part:Studied the application of the elimination way to the practice for consolidated financial statements. This primarily discussed those accounts which are demanded,and how to collect and calculate the data which are needed in the elimination way above.
The fifth part:Give some suggestions on the basis of the generalization and summation of the text. As I am concerned that the running accounting system in our country should be revised and the two elimination ways of intra-company transaction of invcntory(the analytic way of elimination and the synthetic way of elimination)should be written down in the accounting system.
引文
[1]常勋．财务会计三大难题．1999．第一版．立信会计出版社
[2]常勋．财务会计四大难题．2002．第一版．：立信会计出版社
[3]王松年主编．国际会计前沿．2001．第一版．上海财经大学出版社
[4]陈德萍主编．财务会计．2001．第一版．东北财经大学出版社
[5]财政部注册会计师考试委员会办公室．2001．第一版．北京：中国财政经济出版社
[6]中华人民共和国财政部．1998．股份有限公司会计制度．2001．第一版．中国财政经济出版社
[7]财政部会计准则委员会组织翻译．国际会计准则2000．第一版．中国财政经济出版社
[8]张东 钟朝兵．中西合并报表的分析比较．财会月刊．2002．(8)
[9]王丹芳．略谈控制权与合并报表理论的关系．财会月刊．2002．(9)
[10]．高明华．浅议合并会计报表及其抵销分录．财会通讯．2002．(3)
[11]．刘峰 曾琴娜．子公司所有者权益为负数时合并并会计报表的编制．财会通讯．2002．(6)
[12]邓瑾．合并报表编制中集团内部债券投资的抵销分录．财会通讯．2002．(6)
[13]罗勇 张国康．《企业会计制度》对合并会计报表的几点影响．财会通讯．2002．(7)
[14]杨彩虹．合并会计报表编制时存货跌价准备的抵销方法．财会通讯．2002．(8)
[15]戚威．关于合并会计报表合并范围的比较与建议．现代会计．2002．(2)
[16]黄世忠．论资不抵债子公司的报表合并问题．会计研究，2002．(1)
[17]黄平．对现行合并盈余公积的质疑．财会通讯．2002．(12)
[18]孟宁．关联方之间出售资产的合并会计报表编制．财会月刊．2002．(11)
[19]张亚杰．浅议商品流通企业“存货跌价准备”核算．商业会计．2002(2)
[20]舒文定 黄艳．企业如何编制合并会计报表．商业会计．2002．(6)
[21]刘启亮 刘阳．对合并会计报表中合并价差的处理的探讨．商业会计．2002．(8)
[22]姜月运 武国．浅议合并会计报表存货跌价准备抵销处理．工业会计．2002．(1)
[23]徐晶．关于合并会计报表的问题．工业会计．2002．(7)
[24]朱雪艳 钟士宇．连续编制合并会计表示内部商品购进的抵销处理．上海会计．2002．(2)
[25]吴健华．对内部固定资产交易有关抵销问题的释疑．上海会计．2002．(4)
[26]郭晓雁．略探计提简值准备后内部交易固定资产的合并抵销．财会月刊．2002．(1)
[27]刘立国 杜莹．合并会计报表中资产减值准备抵销管见．财会月刊．2002．(1)
[28]方平 刘斌．关于合并会计报表盈余公积抵销问题的思考．上海会计．2002．(11)
[29]季晓东．合并会计方法的比较分析与应用思考．工业会计．2002．(12)
[30]胡艳 谢萍．关于合并会计报表编制中固定资产减值准备抵销的思考．商业会计．2002．(11)
[31]毛丽洪．国际国内合并会计报表理论与实务问题分析．事业会计．2002．(6)
[32]尹朝晖．试论间接产生的公司间债务的抵销．上海会计．2002．(10)
[33]黄平．集团内部固定资产减值准备合并方法探析．上海会计．2002．(12)
[34]申屠新飞．非货币性交易在合并报表中的抵销．财会通讯．2002．(10)
[35]张美红．编制合并报表时存货跌价准备抵销方法．上海会计．2002．(2)
[36]Gerhard G. Mueller, Helen Gernon, Gary K. Meek. 1998. Fourth Edition. Accounting: An International Perspective. Beijing: Jointly published by China Machine Press/McGraw-Hill
[37]IASC.Framewoke for Preparation Presentation of Financial Statement. 1989
[38]Ahmed Bekaori: 1985."Accounting Theory".Harcourt Brace Javanovich. Inc
[39]William R Scott"Financial Accounting Theory".Prentice-Hall Inc. 1997
[40]Ross L Watts and Jerold L Zerman:"Positive Accouting Theory"
[41]Vernon Kam. Accounting Theory. John Wiley&Sons. 1990
[42]AICPA.Improving Business Reporting—Acustomer focus. 1994
[43]Arthur Levitt. The Importance of High Quality Standards.Acconting Horizons. 1998
[44]Statements of Financial Accounting concepts.No. 1-7
[45]Harry I Wolk and Michael G Teamey:Accounting Theory".Sorth-Western College Publishing Cincinnati;Ohio, 1997
[46]Ross L Watts:"Corporate Financial Statement,A Product of the Market and Polical Process".Australian Journal of Management. April 1997
[2]常勋．财务会计四大难题．2002．第一版．：立信会计出版社
[3]王松年主编．国际会计前沿．2001．第一版．上海财经大学出版社
[4]陈德萍主编．财务会计．2001．第一版．东北财经大学出版社
[5]财政部注册会计师考试委员会办公室．2001．第一版．北京：中国财政经济出版社
[6]中华人民共和国财政部．1998．股份有限公司会计制度．2001．第一版．中国财政经济出版社
[7]财政部会计准则委员会组织翻译．国际会计准则2000．第一版．中国财政经济出版社
[8]张东 钟朝兵．中西合并报表的分析比较．财会月刊．2002．(8)
[9]王丹芳．略谈控制权与合并报表理论的关系．财会月刊．2002．(9)
[10]．高明华．浅议合并会计报表及其抵销分录．财会通讯．2002．(3)
[11]．刘峰 曾琴娜．子公司所有者权益为负数时合并并会计报表的编制．财会通讯．2002．(6)
[12]邓瑾．合并报表编制中集团内部债券投资的抵销分录．财会通讯．2002．(6)
[13]罗勇 张国康．《企业会计制度》对合并会计报表的几点影响．财会通讯．2002．(7)
[14]杨彩虹．合并会计报表编制时存货跌价准备的抵销方法．财会通讯．2002．(8)
[15]戚威．关于合并会计报表合并范围的比较与建议．现代会计．2002．(2)
[16]黄世忠．论资不抵债子公司的报表合并问题．会计研究，2002．(1)
[17]黄平．对现行合并盈余公积的质疑．财会通讯．2002．(12)
[18]孟宁．关联方之间出售资产的合并会计报表编制．财会月刊．2002．(11)
[19]张亚杰．浅议商品流通企业“存货跌价准备”核算．商业会计．2002(2)
[20]舒文定 黄艳．企业如何编制合并会计报表．商业会计．2002．(6)
[21]刘启亮 刘阳．对合并会计报表中合并价差的处理的探讨．商业会计．2002．(8)
[22]姜月运 武国．浅议合并会计报表存货跌价准备抵销处理．工业会计．2002．(1)
[23]徐晶．关于合并会计报表的问题．工业会计．2002．(7)
[24]朱雪艳 钟士宇．连续编制合并会计表示内部商品购进的抵销处理．上海会计．2002．(2)
[25]吴健华．对内部固定资产交易有关抵销问题的释疑．上海会计．2002．(4)
[26]郭晓雁．略探计提简值准备后内部交易固定资产的合并抵销．财会月刊．2002．(1)
[27]刘立国 杜莹．合并会计报表中资产减值准备抵销管见．财会月刊．2002．(1)
[28]方平 刘斌．关于合并会计报表盈余公积抵销问题的思考．上海会计．2002．(11)
[29]季晓东．合并会计方法的比较分析与应用思考．工业会计．2002．(12)
[30]胡艳 谢萍．关于合并会计报表编制中固定资产减值准备抵销的思考．商业会计．2002．(11)
[31]毛丽洪．国际国内合并会计报表理论与实务问题分析．事业会计．2002．(6)
[32]尹朝晖．试论间接产生的公司间债务的抵销．上海会计．2002．(10)
[33]黄平．集团内部固定资产减值准备合并方法探析．上海会计．2002．(12)
[34]申屠新飞．非货币性交易在合并报表中的抵销．财会通讯．2002．(10)
[35]张美红．编制合并报表时存货跌价准备抵销方法．上海会计．2002．(2)
[36]Gerhard G. Mueller, Helen Gernon, Gary K. Meek. 1998. Fourth Edition. Accounting: An International Perspective. Beijing: Jointly published by China Machine Press/McGraw-Hill
[37]IASC.Framewoke for Preparation Presentation of Financial Statement. 1989
[38]Ahmed Bekaori: 1985."Accounting Theory".Harcourt Brace Javanovich. Inc
[39]William R Scott"Financial Accounting Theory".Prentice-Hall Inc. 1997
[40]Ross L Watts and Jerold L Zerman:"Positive Accouting Theory"
[41]Vernon Kam. Accounting Theory. John Wiley&Sons. 1990
[42]AICPA.Improving Business Reporting—Acustomer focus. 1994
[43]Arthur Levitt. The Importance of High Quality Standards.Acconting Horizons. 1998
[44]Statements of Financial Accounting concepts.No. 1-7
[45]Harry I Wolk and Michael G Teamey:Accounting Theory".Sorth-Western College Publishing Cincinnati;Ohio, 1997
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