consolidated financial statement 中文意思是什麼

consolidated financial statement 解釋
包括子公司的財務報表
  • consolidated : adj. 加固的；整理過的，統一的。
  • financial : adj. 1. 財政（上）的，財務（上）的，金融（上）的。2. （會員）繳費的〈cf. honorary〉。adv. -ly
  • statement : n. 1. 陳述，聲明，聲明書。2. 【法律】供述；交待。3. 【商業】貸借對照表；（財務）報告書。
  1. Research on consolidated financial statement

    論合併會計報表會計政策差異及其處理
  2. Two problems about consolidated financial statement

    關于合併會計報表兩個問題的思考
  3. Research on consolidated financial statement auditing

    合併會計報表審計的研究
  4. The methodology applicable in the making of the consolidated financial stat ement includes the purchase method, the pooling of interest method and the fresh - start method while the methodology adopted in the planning terminal consolidate d financial statement is composed of the total consolidation method and the prop ortion method

    企業合併日合併會計報表的編制方法有購買法、權益集合法和新實體法；期末合併會計報表的方法有全部合併法、比例合併法。
  5. New method for consolidated accounts - thought on how to prepare consolidated financial statement under internet circumstance

    關于網路環境下合併報表編制方法的思考
  6. Consolidated financial statement

    綜合財政報表
  7. The advantage of consolidated financial statement is that it can fairly present the financial condition and operating results of an entity as a whole

    因此，各企業紛紛通過兼并等手段拓展經營領域，實行多種經營的戰略，從而成為跨行業經營企業。
  8. Research on equity method and consolidated financial statement

    權益法與合併報表的編制
  9. The thinking upon the limitations of the consolidated financial statement

    對合併會計報表局限性的思考
  10. Three kinds of consolidated financial statement under the purchase method

    收買法下三種合併財務報表理論比較
  11. Many companies annex inferior ones that are differ in industries and regions. these diversified companies always have several industries and geographies that are differ in characteristics, risks and earning powers. consolidated financial statement ignores some important information of diversified operations, making the users of financial information unaware of the profit - making ability, developing tendency and risk condition of different industry and geography

    這些集團化公司往往橫跨幾個性質、風險、獲利能力迥異的產業和市場，使以公司整體為表達基礎的財務信息的有用性降低，不能揭示集團中處在不同產業、不同地區的各個分部的盈利水平、經濟增長趨勢和風險狀況等有用信息，致使財務報告用戶無法據以滿足其有效決策的需求。
  12. It ' s argued that our consolidated statement standard should conform to such following features : ( 1 ) concepts used in the standard should meet the requirements of financial accounting framework, thus to indicate the scientific aspect and strictness of standard. ( 2 ) adequate care should be given to the reconciliation of relevance and faithfulness of accounting information. ( 3 ) concerning that there are so many entities operating in different industries in a group, it ' s vitally important to disclose relevant information. ( 4 ) language used in statements should be concise and easily be understood

    本文認為，我國擬制定的合併會計報表準則應當符合以下特徵：一、合併會計報表會計準則所運用的概念應當符合財務會計概念框架的要求，以體現準則的科學性和嚴密性。二、合併會計報表準則應當充分注意會計信息相關性和可靠性之間的協調。三、鑒于合併報表中涉及的企業主體眾多，行業各異，在合併報表中充分披露相關信息尤為重要。
  13. Certificate of merit awarded for manulife s mpf launch campaign at the hkma tvb award for marketing excellence 2001. introduction of a consolidated statement of the customer s complete financial portfolio

    宏利的強積金市場推廣計劃奪得二零零一年度香港管理專業協會及香港廣播有限公司主辦的傑出市場策劃獎中的優異證書。
  14. In chapter 1, this thesis begins with the problem of yindu group, reviews the international background of segmental report and the evolution from the completely voluntary disclosure to the strictly obligatory disclosure of enterprise group ' s segmental report in china. the limitation of the consolidated financial statement are also discussed in this part to interpret the necessity of the segmental report

    在本文的第一章中作者以銀都集團為例提出了分部報告這一概念，對分部報告的國際背景做了介紹，結合證監會和財政部的規定回顧了我國企業集團分部信息從自願披露到較為嚴格的強制披露這一過程，綜述了合併報表的缺陷和實施分部報告的必要性。
  15. For financial report users, though consolidated financial statement can fairly present the financial condition and operating results of yindu group as a whole, it ignore some important information of diversified operations, making the users of financial information unaware of the profitability, prospect and risk condition of different industry and geography while the enterprise groups diversifying their operations in order to occupy markets and reduce risks. as the investors and other financial information users pay more attention to the segmental information, the demands for segmental report are increased

    對于報表使用者來說，雖然合併報表可以總括地反映銀都集團的全貌，滿足信息用戶了解整個集團的財務狀況和經營成果的要求，但是，由於集團經營的多元化，報表使用者難以利用公司整體的財務資料來深入分析企業經營得失的原因，而隨著理性程度的提高，投資者和其他財務信息使用者對集團分部信息的關注程度日益提高，對銀都集團分部報告的要求也隨之增加了。
  16. Now, many researchers and practicers are studying the consolidated financial statement, which consists of parent company theory, entity theory and contempora ry theory, and is one of the three most complicated problems in international ac counting

    合併會計報表是當今國際會計三大難題之一，目前許多會計理論工作者和會計實務工作者都在研究合併報表問題，尋求解決合併報表實務中難題的辦法。
  17. Abstract : now, many researchers and practicers are studying the consolidated financial statement, which consists of parent company theory, entity theory and contempora ry theory, and is one of the three most complicated problems in international ac counting

    文摘:合併會計報表是當今國際會計三大難題之一，目前許多會計理論工作者和會計實務工作者都在研究合併報表問題，尋求解決合併報表實務中難題的辦法。
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