group financial statement 中文意思是什麼

group financial statement 解釋
分組合併財務報表
  • group : n 1 群；批，簇。2 集團，團體，小組。3 【化學】基，團，組；（周期表的）屬，族。4 （雕塑等的）群像...
  • 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
  • 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. For each member of the group ? proof of financial means ? bank statement for the period of last six ( 6 ) months ( minimum 300, 00 pln or 600, 00 rmb per each day of stay in poland )

    針對每一位團組成員:需提供申請人在波蘭旅遊期間財務狀況證明即近六個月的銀行存款證明（金額按在波蘭旅遊期間每一天不少於300 ， 00茲羅提或600 ， 00元人民幣計算） 。
  2. 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。
  3. In chapter 1, this thesis begins with the problem of yindu group, reviews the international background of segmental report and the evolution from the completely voluntary disclosure to the strictly obligatory disclosure of enterprise group ' s segmental report in china. the limitation of the consolidated financial statement are also discussed in this part to interpret the necessity of the segmental report

    在本文的第一章中作者以銀都集團為例提出了分部報告這一概念，對分部報告的國際背景做了介紹，結合證監會和財政部的規定回顧了我國企業集團分部信息從自願披露到較為嚴格的強制披露這一過程，綜述了合併報表的缺陷和實施分部報告的必要性。
  4. For financial report users, though consolidated financial statement can fairly present the financial condition and operating results of yindu group as a whole, it ignore some important information of diversified operations, making the users of financial information unaware of the profitability, prospect and risk condition of different industry and geography while the enterprise groups diversifying their operations in order to occupy markets and reduce risks. as the investors and other financial information users pay more attention to the segmental information, the demands for segmental report are increased

    對于報表使用者來說，雖然合併報表可以總括地反映銀都集團的全貌，滿足信息用戶了解整個集團的財務狀況和經營成果的要求，但是，由於集團經營的多元化，報表使用者難以利用公司整體的財務資料來深入分析企業經營得失的原因，而隨著理性程度的提高，投資者和其他財務信息使用者對集團分部信息的關注程度日益提高，對銀都集團分部報告的要求也隨之增加了。
分享友人
分享到 Line

分享到臉書