earning statement 中文意思是什麼
earning statement
解釋
業務收益表-
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。
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