consolidated industries 中文意思是什麼
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United industries ; the amalgamated colleges constituted a university ; a consolidated school
合併的工廠；合併的學院組成了一所綜合的大學；聯合學校。 -
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。 -
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。
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