企业集团内部发生工程施工交易,如果满足合并要求,也需进行合并。但合并财务报表准则中列举的几种内部交易类型,并没有包括工程施工交易。本文按照合并会计报表准则的基本要求,对企业之间发生工程施工交易时,如何进行调整、抵销处理进行了讨论。 Construction business transactions within the enterprise group, if the merger requirements, but also need to merge. However, several types of internal transactions listed in the consolidated financial statements standards do not include construction transactions. According to the basic requirements of Consolidated Accounting Standards, this paper discusses how to adjust and offset the construction construction transactions between enterprises.