consolidated financial statements
英 [kənˈsɒlɪdeɪtɪd faɪˈnænʃl ˈsteɪtmənts]
美 [kənˈsɑːlɪdeɪtɪd faɪˈnænʃl ˈsteɪtmənts]
合并财务报表
双语例句
- 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 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。 - New accounting rules compress the space of window dressing of consolidated financial statements, but still exists under the circumstance of immature China capital market.
新会计准则虽然压缩了对合并会计报表进行粉饰的空间，但是在我国资本市场还不成熟的条件下，仍然存在着很大的会计报表粉饰空间。 - The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。 - See from the research method, not only normative accounting theory, but also positive accounting theory have the contribution to the development of the consolidated financial statements theories.
在研究方法上，规范理论和实证理论对研究和发展合并会计报表理论均有贡献。 - Since the publication of its first consolidated financial statements in1971, Air Liquide has posted strong and steady earnings growth.
自1971年公布其第一份合并财务报表以来，保持了经营结果持续强势稳定增长。 - For example, a company that owns a garage and a textile factory cannot be analysed solely on its consolidated financial statements.
例如，拥有一个车库和一家纺织厂的公司，只有分析其合并会计报表就分析不透彻。 - 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。 - The preparation of the consolidated financial statements, which is one of the four difficult issues in the financial accounting field, has aroused general concern of the world.
合并报表问题是当前财务会计的四大难题之一，受到世界范围内的广泛关注。 - 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。