[经] 合并报表,联合报表;
The result show that it is helpful to use this method to prepare combined statements on direct and indirect control.
结果表明该方法有利于直接和间接控制方式下合并报表的编制。
The authenticity of Combined Financial Statement will be influenced by the authenticity of individual financial statements.
合并会计报表的真实性受到个别会计报表信息真实性的影响。
For the subsidiary companies incorporated into a listed company's combined accounting statements, their provision of guaranty to other parties and the fund flow between themselves and the associated parties
纳入上市公司合并会计报表范围的子公司对外担保、与关联方之间进行的资金往来
Consolidation theory choice relates to the final results of the combined statements and the quality of the provided information.
不同合并理论的选择关系到合并报表的最终编制结果及其所提供信息的质量。
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