consolidated statement是什么意思，consolidated statement的意思翻译、用法、同义词、例句

汇总报表，综合说明

Also point out the existing theory of consolidated statement.

指出当前我国合并会计报表的理论定位。

Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory.

合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。

How does domestic and foreign consolidated statement deal with such a problem?

我国和国外的合并报表对此问题如何处理？

Concretely, our research puts forward the significance of carrying out high-quality consolidated statement, referencing on the discussion of high-quality accounting standard in USA.

具体地，本文首先借鉴了国际上关于高质量会计准则的讨论成果，提出了制定高质量合并会计准则的意义及其内涵；

Correspondently, the importance of consolidated statement is highlighted.

与此相对应，合并财务报表的重要性也日益凸现。

It should be consolidated intra-company transaction of inventory and its depreciation reserves related when we compile a consolidated statement of account.

编制企业集团的合并会计报表时，应合并内部存货交易及其相关的减值准备。

The US welcomes the investment from Chinese financial institutions and recognizes the remarkable regulatory progress China has made in capital adequacy ratio and consolidated statement.

美方欢迎中国金融企业赴美投资，认可中方在资本充足率、综合并表等监管方面取得的显著进步。

Through our 24-hour phone banking service, consolidated statement, payroll service, etc.

通过我们的24小时电话银行服务、综合月结单、支薪处理服务等。

Consolidated statement of cash flows is a difficult problem in accounting practice.

在会计界，编制合并现金流量表是一个难题。

Therefore, all Blue Chip income and expense items are included in full in Berkshire's Consolidated Statement of Earnings.

因此，BCS公司的所有收入和费用项目都完全列入在本司的合并报表中。

Consolidated accounting statement is one of the difficult problems in financial accounting field.

合并会计报表问题是当前财务会计的难题之一。

No matter in IAS27 or in temporary standards of consolidated accounting statement issued by our country, scope is the most important part in the standards, and be put premier.

不论是国际会计准则IAS27还是我国的合并会计报表暂行规定，都将合并范围的界定作为准则的重点；

Consolidated financial statement is a relatively new research field in China.

合并会计报表的编制问题在我国会计界是一个相对崭新的领域。

A scientific and rational scope can reduce profit manipulation as well as improve the quality of consolidated financial statement.

科学合理的确定合并范围，将会减少企业操纵利润的空间，提高报表的信息质量。

The consolidated financial statement audit is a new audit item with the development of the market economy and the emergence of a large number of companies.

合并会计报表审计是随着市场经济的发展，企业集团大量涌现而产生的一种新的审计项目。

Consolidated financial statement is influenced by the choice between the purchase method and the pooling of interest method.

购买法和权益集合法对企业合并的财务状况和损益有着不同的影响。

SPE has not been included in the consolidated financial statement of sponsors in the long term, which makes it become means of off-balance-sheet financing and hiding debt for some enterprises.

SPE一直没能纳入发起人的合并报表，导致其逐渐沦为某些企业进行表外融资、隐藏债务的工具。

The conception of consolidated accounting statement and three kinds of consolidate theory.

掌握合并会计报表的概念，三种合并理论。

Group enterprises have different risks and earnings in different industries and areas, but a consolidated financial statement cannot fairly present them.

跨行业、跨地区经营的集团企业在不同行业地区的风险收益水平差异很大，合并报表难以反映。

In regard to our country, the research of consolidated financial statement starts only 10 years of history, still have many place that needed to perfect.

就我国来说，合并会计报表问题的研究起步仅有十多年的历史，还有许多有待完善的地方。

With the development of groups and more strict requirement of finacial report, consolidated finacial statement, reflecting the whole financial state and running result, is more important.

随着企业集团在我国的不断发展壮大，证券市场对会计报表规范要求的不断提高，合并会计报表的重要性越来越明显。

Chinese and foreign accounting criteria for enterprises-comparison and study of consolidated financial statement;

全球经济的发展掀起企业合并浪潮，合并财务报表成为讨论的焦点。

Then, introduces the regulations of consolidated range of the consolidated accounting statement.

然后介绍了我国合并会计报表合并范围的界定。

So seriously study to the consolidated financial statement theories is to become the urgent matter of the moment .

因此认真研究合并会计报表理论就成为当务之急。

Article 36 The consolidated financial statement supervision bureaus shall, on the basis of comprehensive supervision of foreign-funded banks, be responsible for proposing plans for three -party talks.

第三十六条 并表监管局负责根据外资银行综合监管情况，提出并表三方会谈计划。

Article 27 The CBRC shall uniformly formulate plans of consolidated financial statement for on-the-spot examination organized by it.

第二十七条在银监会组织的并表现场检查中，银监会将统一制定检查方案。

Article 26 The CBRC shall adjust the contents of consolidated financial statement for on-the-spot examination in light of realities, and coordinate the time and progress of the examination items.

第二十六条银监会将根据实际情况调整并表现场检查内容，协调检查项目时间和进度。

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