Time difference: the group statement reflects the financial status and operating results of the whole group in a certain period, while the actual sales situation may refer to the sales situation in a specific period. If the actual sales occur outside the reporting period, the actual sales will be less than the reported sales data.
Consolidation scope: the consolidation scope of the group report may include the sales data of several subsidiaries, but the actual sales situation may only involve some of them. If some subsidiaries do not sell well, the actual sales will be less than the sales data on the report.
Accounting policies: The accounting policies adopted in the group statements may be different from those adopted in the actual sales situation. If the group report adopts accrual basis and the actual sales adopts cash basis, then the actual sales will be less than the sales data in the report.
Internal transactions: there may be a large number of internal transactions among subsidiaries within the group, which may have an impact on sales data. If the internal transactions are not offset correctly, the actual sales situation will be less than the sales data in the report.
In short, there may be many reasons why the actual sales situation is less than the report sales data, which need to be analyzed in detail. If this happens, it is suggested to carefully analyze the report of the inspection team, find out the problems, and make adjustments and corrections in time.