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

[会计] 合并财务报表；综合财政报表；包括子公司的财务报表

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。

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

合并财务报表是会计界研究的难点之一，而合并范围的界定是合并财务报表的前提，在很大程度上决定了报表中数据的相关性和可靠性。

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。

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

笔者希望借此对合并会计报表理论与实务操作有所裨益。

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。

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。

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.

合并会计报表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。

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

法是当前我国集团公司合并会计报表编制实务中普遍采用的一种方法。

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。

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。

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。

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.

资产负债表表格下载求2010年最新财务报表（资产负债表，损益表，现金流量表。

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.

确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。

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。

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。

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。

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。

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。

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

第二十九条银监会派出机构负责并表现场检查的跟进和处理。

|combined financial statement;[会计]合并财务报表；综合财政报表；包括子公司的财务报表