consolidated financial statements
英 [kənˈsɒlɪdeɪtɪd faɪˈnænʃl ˈsteɪtmənts]
美 [kənˈsɑːlɪdeɪtɪd faɪˈnænʃl ˈsteɪtmənts]
合并财务报表
双语例句
- This is the hidden hook inside all consolidated financial statements.
所有合并后财务报表里都隐藏着这样一个陷阱。 - If an issuer needs to prepare the consolidated financial statements, it shall separately prepare the profit forecast statement and consolidated profit forecast statement of the parent company.
需要编制合并财务报表的发行人，应分别编制母公司盈利预测表和合并盈利预测表。 - New accounting rules compress the space of window dressing of consolidated financial statements, but still exists under the circumstance of immature China capital market.
新会计准则虽然压缩了对合并会计报表进行粉饰的空间，但是在我国资本市场还不成熟的条件下，仍然存在着很大的会计报表粉饰空间。 - If an issuer prepares the consolidated financial statements, it shall only disclose the consolidated financial statements.
发行人编制了合并财务报表的，仅披露合并财务报表即可。 - If an issuer prepares the consolidated financial statements, it shall simultaneously disclose the consolidated financial statements and the financial statements of the parent company.
发行人编制合并财务报表的，应同时披露合并财务报表和母公司财务报表。 - The preparation of the consolidated financial statements, which is one of the four difficult issues in the financial accounting field, has aroused general concern of the world.
合并报表问题是当前财务会计的四大难题之一，受到世界范围内的广泛关注。 - For example, a company that owns a garage and a textile factory cannot be analysed solely on its consolidated financial statements.
例如，拥有一个车库和一家纺织厂的公司，只有分析其合并会计报表就分析不透彻。 - It also includes the reports of the Independent Auditors, and the Department's consolidated financial statements.
一家公司的财务报表也组成了统一财务报表的基础。 - This assertion researched some problems about Consolidation Theory of Consolidated Financial Statements and tries to explore the Positioning of the Consolidation Theory in China in the future.
本文研究了合并财务报表的合并理论问题，并试图探求我国未来合并报表的理论定位问题。 - The Group prepares consolidated financial statements in Hong Kong dollars.
本集团之综合财务报表以港币编制。 - The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。 - 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.
编制合并财务报表时，应当以购买日确定的各项可辨认资产、负债及或有负债的公允价值为基础对子公司的财务报表进行调整。 - Fair Value and the Window Dressing of Consolidated Financial Statements
论公允价值与合并会计报表中的财务粉饰 - Since the publication of its first consolidated financial statements in1971, Air Liquide has posted strong and steady earnings growth.
自1971年公布其第一份合并财务报表以来，保持了经营结果持续强势稳定增长。 - Be responsible for preparation of group consolidated financial statements and internal management reports.
负责集团合并财务报表和内部管理报表的编报。 - The company which prepares consolidated financial statements shall prepare the difference reconciliation statement of consolidated net assets and consolidated net profits in accordance with the aforesaid format.
编制合并报表的公司，按照上述格式编制合并净资产、合并净利润的差异调节表。 - Consolidated Financial Statements IAS 3
合并财务报表国际会计标准 - Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.
当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。 - Study on Consolidation Scope of Consolidated Financial Statements
合并会计报表合并范围研究 - The firms mergence is a part of the consolidated financial statements theories as well as the consolidated financial statements.
企业合并和合并会计报表均应作为合并会计报表理论的组成部分，纳入合并会计报表系统。 - This paper also explores the conflicts and syncretism of the theory of Functional Currency with the theory of consolidated financial statements, historical cost principle, accounting postulate and book recording currency. Many opinions are new and first brought forward.
同时本文还就功能货币理论与合并报表理论、历史成本原则、会计假设、记帐货币理论等方面的冲突和融合的问题进行了探索，提出了我们在研究中的一些见解。 - Some special issues on the consolidation scope of consolidated financial statements
关于合并会计报表合并范围中的几个特殊问题 - Research of Accounting Standard on High-quality Consolidated Financial Statements
高质量的合并财务报表会计准则研究 - Analysis of the Consolidation Theory and Scope of Consolidated Financial Statements
合并财务报表的合并理论与合并范围分析 - See from the research method, not only normative accounting theory, but also positive accounting theory have the contribution to the development of the consolidated financial statements theories.
在研究方法上，规范理论和实证理论对研究和发展合并会计报表理论均有贡献。 - So we say that study on consolidation scope of consolidated financial statements is of theoretical and realistic meaning.
因此，对于合并报表范围的研究有其重要的理论和现实意义。 - The section about origin of the theory introduce the result of domestic and foreign scholars on research, describes the value relevance of accounting information theory research, the theoretical foundation; analysis the difference of the consolidated financial statements of listed companies and the parent company financial statements.
理论探源部分介绍了国内外学者对价值相关性研究的主要成果，阐述了会计信息价值相关性研究的理论基础；从理论上分析我国上市公司合并财务报表与母公司财务报表价值相关性的差异。 - Hypothesis 1: Compared with the individual financial statements, the consolidated financial statements provided more value relevant information.
假设1：与母公司个别财务报表相比，合并财务报表提供的信息更具价值相关性。 - Since 1940 the United States Securities and Exchange Commission ( SEC) requires listed companies to prepare and disclose consolidated financial statements, the consolidated financial statements was used worldwide.
自从1940年美国证券交易委员会（SEC）要求上市公司编制和披露合并财务报表以来，合并财务报表在全世界范围内得到广泛应用。