consolidated financial statement是什麼意思，consolidated financial statement的意思翻譯、用法、同義詞、例句

[會計] 合并財務報表；綜合財政報表；包括子公司的財務報表

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

全球經濟的發展掀起企業合并浪潮，合并財務報表成為讨論的焦點。

And as the premise of consolidated financial statement, the consolidation scope affects deeply the accuracy and usefulness of the data in statement .

合并財務報表是會計界研究的難點之一，而合并範圍的界定是合并財務報表的前提，在很大程度上決定了報表中數據的相關性和可靠性。

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一直沒能納入發起人的合并報表，導緻其逐漸淪為某些企業進行表外融資、隱藏債務的工具。

I hope that this text will be beneficial for the theory and practice of consolidated financial statement .

筆者希望借此對合并會計報表理論與實務操作有所裨益。

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

合并會計報表的編制問題在我國會計界是一個相對嶄新的領域。

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.

第二十六條銀監會将根據實際情況調整并表現場檢查内容，協調檢查項目時間和進度。

Consolidated financial statement to is called the finance accountancy one of the four greatest hard nut to cracks, cause extensive concern of the academic circles in recent years.

合并會計報表被稱為財務會計四大難題之一，近年來引起學術界的廣泛關注。

Working-manuscript method is widely used in our creating of consolidated financial statement in accounting region.

法是當前我國集團公司合并會計報表編制實務中普遍采用的一種方法。

SPE has not been included in the consolidated financial statement of sponsors in the long term , which makes it become means of off2balance2sheet financing and hiding debt for some enterprises.

SPE一直沒能納入發起人的合并報表， 導緻其逐漸淪為某些企業進行表外融資、隱藏債務的工具。

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.

隨着企業集團在我國的不斷發展壯大，證券市場對會計報表規範要求的不斷提高，合并會計報表的重要性越來越明顯。

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

合并會計報表問題是當前財務會計的難題之一。

Balance sheet table time be loaded with seeks up-to-date financial statement in 2010 (balance sheet , profit and loss statement, Consolidated Cash Flow Statement.

資産負債表表格下載求2010年最新財務報表（資産負債表，損益表，現金流量表。

Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.

确定一個合適、合理、合法的合并會計報表合并範圍對于設計高質量的合并會計準則以及規範集團公司的財務報告無疑是具有重大的現實意義的。

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.

美方歡迎中國金融企業赴美投資，認可中方在資本充足率、綜合并表等監管方面取得的顯著進步。

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

購買法和權益集合法對企業合并的財務狀況和損益有着不同的影響。

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.

合并會計報表審計是隨着市場經濟的發展，企業集團大量湧現而産生的一種新的審計項目。

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

科學合理的确定合并範圍，将會減少企業操縱利潤的空間，提高報表的信息質量。

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

跨行業、跨地區經營的集團企業在不同行業地區的風險收益水平差異很大，合并報表難以反映。

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.

就我國來說，合并會計報表問題的研究起步僅有十多年的曆史，還有許多有待完善的地方。

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

因此認真研究合并會計報表理論就成為當務之急。

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.

第三十六條 并表監管局負責根據外資銀行綜合監管情況，提出并表三方會談計劃。

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

第二十七條在銀監會組織的并表現場檢查中，銀監會将統一制定檢查方案。

Article 29 The agencies of the CBRC shall be responsible for following up and handling the consolidated financial statement for on-the-spot examination.

第二十九條銀監會派出機構負責并表現場檢查的跟進和處理。

|combined financial statement;[會計]合并財務報表；綜合財政報表；包括子公司的財務報表