consolidated statements 中文意思是什麼

Accrual - based consolidated financial statements

政府綜合財務報表

A selection of consolidated financial statements theory

我國合併財務報表理論的選擇

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。

Research on several relative questions of consolidated accounting statements

合併會計報表幾個相關問題的探討

Financial highlights, consolidated statements of operations, consolidated balance sheets, divisional information

附件：業績一覽綜合營業報表綜合資產負債表業務部門資料。

Attachments : financial highlights, consolidated statements of operations, consolidated balance sheets, divisional information

附件：業績一覽綜合營業報表綜合資產負債表各業務部門資料。

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。

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。

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。

Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。

Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method, origination way and equity structure ; non - controlling interest, position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements. some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements

結合第二章合併會計報表理論框架的分析，筆者認為在討論制定我國合併報表具體會計準則時，應格外關注以下問題：應關注聯營法，考慮其適用性；應關注實體理論，可考慮採取以實體理論為主的作法：應考慮到企業集團業務的發展趨勢，力求對各種具體業務問題作出明確的指南。

Remarks : 1. basis of preparation the unaudited consolidated quarterly accounts the quarterly accounts are prepared in accordance with hong kong statements of standard accounting practice hkssap no. 25interim financial reporting and the requirements of the rules governing the listing of securities on the stock exchange of hong kong limited

備注： 1 .編制基準未經審核綜合季度賬目季度賬目乃根據由香港會計實務準則香港會計實務準則第25號中期財務報告及根據香港聯合交易所有限公司證券上市規則之要求而編制。

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。

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。

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。

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。

How to deal with the selling of fixed assets among groups of business firms in consolidated accounting statements

合併會計報表中集團內固定資產變賣的處理

The consideration of the merge scope and method for consolidated statements

對合併會計報表合併范圍和方法的思考

Study on some accounting problems of china consolidated statements : combination range of consolidated accounting statements ; partnership and proportionate consolidation method ; research on pooled price deviation ; research on consolidated income tax ; research on consolidated cash - flow statement ; research on limitation and implement ways of consolidated accounting statements

合併范圍、合營企業與比例合併法、合併價差、合併報表所得稅、合併現金流量表等等這些問題都可借鑒國際慣例，結合我國的實際情況加以改進和完善。本章第六部分對合併報表的局限性及彌補辦法進行了研究。

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。