编制合并财务报表时,内部固定资产交易的抵销处理比较繁琐。一般而言,其抵销处理可以分为三个期间:交易当期、使用期间和清理期间,其中,清理期间可能存在三种情况:提前清理、期满清理和超期清理。另外,准则讲解中的所有解释,都是假设内部交易固定资产是买方的管理用固定资产,如 When preparing the consolidated financial statements, the offsetting of internal fixed assets transactions is complicated. Generally speaking, the offsetting process can be divided into three periods: the current transaction period, the usage period and the liquidation period. Among them, there may be three situations during the liquidation period: early liquidation, expiration of the liquidation period, and overdue liquidation period. In addition, all the explanations in the guideline are based on the assumption that the internal transaction fixed asset is the buyer’s management fixed asset such as