consolidated statements
英 [kənˈsɒlɪdeɪtɪd ˈsteɪtmənts]
美 [kənˈsɑːlɪdeɪtɪd ˈsteɪtmənts]
网络 合并会计报表; 合并报表; 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。 - In case of changes of the consolidated statements, the content and causes for the changes shall be disclosed.
合并报表范围如发生变更，应当披露变更内容、原因。 - 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。 - 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。 - As a private bank, we can provide global custody or provide consolidated statements.
作为一家私人银行，我们可以提供全球托管或合并报表服务。 - 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。 - A Study on the Consolidated Statements under Complex Share-holding Structures
复杂股权结构下的合并报表问题研究 - 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。 - Using purchase method for consolidated statements is the trunk stream, on the other hand, pooling of interest method cant be prohibited however.
采用购买法编制合并报表是主流，但并不能因此禁止采用权益集合法。 - Entity concept in consolidated statements
合并报表中的个体概念 - Study on Some Accounting Problems of China Consolidated Statements
我国合并报表中若干会计问题研究 - On the Application in Accounting Field of Experimental Research Method Consolidated statements accounting is considered as one of the three difficult problems by the international accounting field.
论实验研究法在会计研究中的应用合并会计报表是当今国际公认的会计三大难题之一，这既是一个复杂的会计操作性难题，也是一个包容着众多不同理论流派、争议较大的论题。 - The Consideration of the Merge Scope and Method for Consolidated Statements
对合并会计报表合并范围和方法的思考 - The Usefulness of the Consolidated Statements and the Parent Company Statements: Theoretical Analysis and Empirical Test
合并报表与母公司报表的有用性：理论分析与经验检验 - Consolidated statements is the difficult point and hotspot in research on accounting, since the emergence of it, foreign scholars have carried on a large amount of research on theirs value-relevance and a lot of valuable conclusions and documents have been produced.
合并财务报表是当代会计研究的一个难点和热点，自合并财务报表产生以来，国外学者对其价值相关性进行了大量的研究，并形成了一批可供借鉴的研究成果。 - The value-relevance of consolidated statements is the focus of the investor, so how to improve value-relevance becomes a burning question.
而我国合并财务报表的价值相关性是证劵市场众多投资者关注的焦点，如何提高合并财务报表价值相关性成为亟待解决的问题。 - In this part, long-term equity investment, company combination and consolidated statements are considered as a linked whole.
在这一部分中，将合并会计作为一个整体，包含长期股权投资、企业合并与合并财务报表，构建一个较为完整的理论体系。