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

彙總報表，綜合說明

Also point out the existing theory of consolidated statement.

指出當前我國合并會計報表的理論定位。

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

合并財務報表涉及的合并理論有所有權理論、實體理論和母公司理論等。

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

我國和國外的合并報表對此問題如何處理？

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.

具體地，本文首先借鑒了國際上關于高質量會計準則的讨論成果，提出了制定高質量合并會計準則的意義及其内涵；

Correspondently, the importance of consolidated statement is highlighted.

與此相對應，合并財務報表的重要性也日益凸現。

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

編制企業集團的合并會計報表時，應合并内部存貨交易及其相關的減值準備。

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。

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

通過我們的24小時電話銀行服務、綜合月結單、支薪處理服務等。

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

在會計界，編制合并現金流量表是一個難題。

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

因此，BCS公司的所有收入和費用項目都完全列入在本司的合并報表中。

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。

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.

不論是國際會計準則IAS27還是我國的合并會計報表暫行規定，都将合并範圍的界定作為準則的重點；

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。

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。

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。

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。

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。

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

掌握合并會計報表的概念，三種合并理論。

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。

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。

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。

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

然後介紹了我國合并會計報表合并範圍的界定。

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 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。

|summary report;彙總報表，綜合說明