consolidated statements的例句大全

The issued Accounting Standard for Business Enterprises-Consolidated Financial Statements promotes the further standardization of consolidated financial statements of Group Corporations.

《合并财务报表》会计准则的发布，使企业集团合并财务报表的编制更加规范。

They are different in scopes of usage, compiling methods and procedures, and there are some limitations existed in consolidated financial statements.

合并财务报表与汇总财务报表无论在使用范围、编制方法和编制程序都有所不同。本文还探讨了报表的合并范围、以及合并报表本身存在的局限性。

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。

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。

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。

Issue of consolidated financial statements is acknowledged as one of the four major difficult problems internationally, which has caused extensive attention from the academic community in recent years.

合并财务报表问题被称为财务会计四大难题之一，近年来引起学术界的广泛关注。

The preparing of the consolidated statement is based on the statements of the parent and each of its subsidiaries, and a worksheet is usually needed.

合并会计报表的编制基础是母公司和纳入合并范围的各子公司的个别会计报表，通常采用编制合并工作底稿的方式来完成。

The author inquires into the practical consolidated financial statement auditing, which includes auditing the consolidated range, the accounting policy, the individual financial statements of individual companies, the procedure making consolidated financial statements, the consolidated financial statement annotations. etc.

作者认为合并会计报表审计的内容，应当为合并范围的审计，会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。

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。

Issues on Theories of Consolidated Financial Statements

合并会计报表若干理论问题探讨

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。

Elimination of Unrealized Profits Resulting from Intragroup Transactions in Consolidated Financial Statements

合并会计报表抵消内部未实现利润的问题探讨

The Practical Research of Consolidated Financial Statements for Electric Power Group

电力集团公司合并会计报表编制研究

Practical Analysis on Consolidated Financial Statements of Universities in China

我国高校合并会计报表实务分析

Talking about the Treatment of Some Practical Problems of the Consolidated Financial Statements

浅谈合并报表中几个实务问题的处理

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

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。

Auditing of the Beginning Balance of Consolidated Financial Statements

对合并会计报表期初数的审计

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。

Thus, for U.S.accounting purposes, the Chinese firm must be included in the consolidated financial statements of the public firm.

那么，要符合美国会计准则，境外上市公司就必须把中国公司纳入自己的合并后财报。