consolidated financial statements 中文意思是什麼

consolidated financial statements 解釋
（合併財務報表）：因母公司與子公司合併而編制的財務報表。

  • 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
  1. Accrual - based consolidated financial statements

    政府綜合財務報表
  2. A selection of consolidated financial statements theory

    我國合併財務報表理論的選擇
  3. It also includes the reports of the independent auditors, and the department ' s consolidated financial statements and associated notes

    它包括獨立審核員出具的報告和司法部合併編制的財務報表及有關注釋。
  4. Accounting practices related are not scientific. this paper not only systematically discuss the theory of the elimination way of intra - company transaction of inventory in all conditions and put forward and verify the two elimination ways ( the analytic way of elimination and the synthetic way of elimination ) for the first time and make up the incompletion of the existing accounting systems ( as a part of them, the elimination way of allowance for marked diminution in value of inventory fill in the gaps in the accounting system ), but discuss the application of the elimination way in the practice m aking consolidated financial statements and make the elimination way in the practice more scientific and more normal

    本文不僅從理論上系統地論述了各種條件下內部存貨交易的抵銷方法，首次提出並驗證了內部存貨交易抵銷的兩種方法（即分析抵銷法和綜合抵銷法） ，彌補了現行會計制度的不足（其中關于內部存貨跌價準備抵銷方法的論述填補了我國現行會計制度的空白） ，而且還探討了內部存貨交易抵銷方法在合併會計報表實務中的應用，使編制合併會計報表實務中的內部存貨交易抵銷方法更科學更規范。
  5. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  6. When preparing consolidated financial statements, it shall adjust the financial statements of the subsidiary company on the basis of the fair values of the identifiable assets, liabilities and contingent liabilities determined on the acquisition date

    編制合併財務報表時，應當以購買日確定的各項可辨認資產、負債及或有負債的公允價值為基礎對子公司的財務報表進行調整。
  7. Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements

    第十一條企業集團內部交易形成的貨幣性項目的匯兌收益或損失，不能在合併財務報表中全額抵銷的，該貨幣性項目的外匯風險可以在合併財務報表中指定為被套期項目。
  8. The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2005

    編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零五年十二月三十一日止年度的經審核財務報表所採用者一致。
  9. The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2004

    編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零四年十二月三十一日止年度的經審核財務報表所採用者一致。
  10. The accounting policies and basis of preparation used in preparing the unaudited consolidated results are consistent with those used in the audited financial statements for the year ended 31 december 2003

    在編制未經審核綜合業績所採用的會計政策及編制基準與截至二零零三年十二月三十一日止年度的經審核財務報表所採用者一致。
  11. A comparison of international consolidated financial statements

    合併會計報表的國際比較
  12. Study on the basic theory of preparing consolidated financial statements

    對編制合併財務報表基本理論的探討
  13. Analysis of the consolidation theory and scope of consolidated financial statements

    合併財務報表的合併理論與合併范圍分析
  14. The second : selection of the theory of the consolidated financial statements. this text state that entity theory should be used in our country in the future

    問題之二，合併會計報表理論的選擇，本文認為，我國未來應選擇以實體理論為主。
  15. Finally, by considering the situation of our country and the international tradition of the consolidated financial statements, the author thinks we should select the entity theory as the theory base of preparing the consolidated financial statements

    此外，還討論了三大合併理論外比較常見的合併理論? ?母公司延伸觀。最後，結合我國的國情並考慮合併會計報表發展的國際慣例，筆者認為我國應該選擇主體觀作為編制合併會計報表的理論基礎。
  16. Presently, the current rules on preparing consolidated financial statements is consolidated financial statements provisional regulation > enacted in 1995

    當前，我國在編制合併會計報表時遵循的是1995年頒布的《合併會計報表暫行規定》 。
  17. In this paper, by investigating and referring, we find the problems existing in < consolidated financial statements provisional regulation > and provide relevant suggestions

    在本文中，筆者通過實地調研和查閱資料對《合併會計報表暫行規定》中存在的問題進行了分析並提出了相關建議。
  18. Manulife financial corporation - consolidated financial statements - 769kb

    宏利金融有限公司綜合財務報表- 769kb
  19. As to how to eliminate the impairment, consolidated financial statements provisional regulation > does not give concert guidance. in this paper, the author illustrates the elimination of the impairment by giving two examples

    盡管我們可以參照壞賬準備對其進行抵銷處理，但由於二者的經濟實質不同，也不能完全按照壞賬準備的抵銷來對其進行處理。
  20. For example, if the audit work on a subsidiary of the company, due to war, natural disaster, or some other reasons, cannot be carried out to the satisfaction of the auditor, the auditor may have to qualify his opinion on the consolidated financial statements

    包括了此子公司報表的合併報表的公正表達性自然也受到影響，審計師會就此困難，對此部分的財務數字保留其意見。
分享友人
分享到 Line

分享到臉書