我国《企业会计准则———固定资产》规定，应当在期末或每年年终时，对已发生的固定资产减值按单项计提减值准备。因而，在编制合并报表时，将会涉及到内部交易固定资产减值准备的合并抵销处理问题。因为内部交易的固定资产在购入方发生减值并计提减值准备时，已经抵减了利润 China’s “Accounting Standards for Business Enterprises --- Fixed Assets” stipulates that an impairment loss on fixed assets that has occurred should be accrued on a single-item basis at the end of the period or the end of each year. Therefore, in the preparation of the consolidated statements, it will involve the merger offsetting of the impairment of fixed assets in the internal transaction. As the fixed assets of the internal transaction were impaired when the acquirer made the impairment and provided the provision for impairment