consolidated statement 中文意思是什麼

consolidated statement 解釋
合併報表
  • consolidated : adj. 加固的；整理過的，統一的。
  • 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. Probe and analysis of theory of consolidated accounting statement

    合併會計報表理論的探析
  5. Compilation of offsetting entry in consolidated accounting statement

    合併會計報表抵消分錄的編制
  6. Compilation of offsetting enty in consolidated accounting statement

    談合併會計報表抵銷分錄的編制
  7. Article 9 where a relationship between a parent company and a subsidiary company is formed due to a business combination, the parent company shall, on the combining date, prepare a consolidated balance sheet, a profit statement and a cash flow statement

    第九條企業合併形成母子公司關系的，母公司應當編制合併日的合併資產負債表、合併利潤表和合併現金流量表。
  8. We have audited the accompanying consolidated balance sheet of abc ( the “ company ” ) and its subsidiaries ( collectively referred to as the “ group ” ) as of 31st december 2006 and the related consolidated income statement, consolidated statement of changes in equity and consolidated cash flow statement for the year then ended, and a summary of significant accounting policies and other explanatory notes

    我們審計了后附的abc股份有限公司（以下簡稱「貴公司」 ）及其子公司和合營企業（以下統稱「貴集團」 ）財務報表，包括2006年12月31日的合併及母公司資產負債表、 2006年度的合併及母公司利潤及利潤分配表、股東權益增減變動表和現金流量表以及財務報表附註。
  9. 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。
  10. Consolidated statement of cost of goods sold

    合併銷貨成本表
  11. The handing of the problems in consolidated statement of the subsidiaries with negative assets

    合併會計報表編制中資不抵債子公司問題的會計處理
  12. Through two case study of applying " pooling of interest " in absorption combination, confirm it is an innovative method but somewhat lack of regulation. also point out the existing theory of consolidated statement

    通過我國上市公司吸收合併非上市公司採用「權益集合法」的案例分析，既肯定其是我國現階段制度之外的創新，又指出我國運用「權益集合法」缺乏規范性。
  13. Consolidation theory involved in consolidated statement has following contents : proprietorship theory, entity theory and parent company theory

    合併財務報表涉及的合併理論有所有權理論、實體理論和母公司理論等。
  14. The second chapter introduces the methodology of consolidated statement

    第二章研究合併財務報表的方法論。
  15. Correspondently, the importance of consolidated statement is highlighted

    與此相對應，合併財務報表的重要性也日益凸現。
  16. Research of consolidation theory is helpful to solve problems of recognition, measurement and disclosure of minority interests of consolidated statement

    合併理論的研究有助於解決合併報表中少數股權和少數股東損益的確認、計墾和報告等問題。
  17. In view of the " consolidation difference " occurred on the consolidated statement, analyzes the difference of interest investment, consolidation difference and goodwill in detail

    並對其內容和特點作了簡單的介紹。其次，本文就會計理論問題進行了詳細的闡述。
  18. 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。
  19. 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。
  20. That ' s why our research should be based on international accounting standards and fas ( usa ). concretely, our research puts forward the significance of carrying out high - quality consolidated statement, referencing on the discussion of high - quality accounting standard in usa. according to a reasonable framework of consolidated statements, this paper discusses the methodology of consolidated statement, consolidation theory, consolidation scope and consolidation procedure, etc. which are concerned with big problems of consolidated statement

    具體地，本文首先借鑒了國際上關于高質量會計準則的討論成果，提出了制定高質量合併會計準則的意義及其內涵；然後以高質量的合併報表準則應具備的特性為基礎，按照合併報表準則的應有框架體系，在借鑒各國合併報表會計準則的基礎上，討論與分析了合併報表方法論、合併理論、合併范圍和合併程序等涉及合併報表準則的重大問題，同時對合併報表的相關問題，即商譽會計和外幣報表折算進行了研究。
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