合并报表会计-合并各方间交易说课讲解.pptVIP

合并报表会计-合并各方间交易;The need for adjustments;The need for adjustments;The need for adjustments ;The need for adjustments ;The need for adjustments;The need for adjustments;Example: P sold an item of stock to S for $100 cash. Assume that this sale was at cost, so no profit was recognised by P. In the books of P: Dr Bank 100 Cr Sales* 100 In the books of S: Dr Purchases* 100 Cr Bank 100 *Group effect ;Inventory adjustments ;Inventory adjustments ;Inventory adjustments ;Inventory adjustments;Inventory adjustments;Inventory adjustments;Inventory adjustment