1)consolidated financial statement合并会计报表
1.Distinguishing and analysis of complete and incomplete equity methods ——and talking of the principles of making consolidated financial statement;完全权益法与不完全权益法辨析——兼谈合并会计报表编制原理
2.The Comparison Studies on Consolidated Financial Statement and Other Financial Statement;合并会计报表与其他会计报表的比较研究
3.A Comparison of International Consolidated Financial Statements;合并会计报表的国际比较
英文短句/例句
1.The Comparison Studies on Consolidated Financial Statement and Other Financial Statement;合并会计报表与其他会计报表的比较研究
2.Study on Information Quality Characteristics of Our Country s Combined Accounting Statements;我国合并会计报表信息质量特征研究
3.The Practical Research of Consolidated Financial Statements for Electric Power Group;电力集团公司合并会计报表编制研究
4.Analizing and Dealing with Elimination Entries of Combined Statements;合并会计报表抵销分录的分析与处理
5.Drawing up and Understanding the Compensated Sale Account in the Combined Accounting Form;合并会计报表抵销分录的编制与理解
6.The Reality and Reforming Direction of Consolidated Accounting Statement in China;我国合并会计报表的现状及改革方向
7.Research of Problems and Countermeasures on the Consolidated Report in China;我国合并会计报表问题与对策的思考
8.Comparison and election of the theories of consolidating financial statements is china;我国合并会计报表理论的比较与选择
9.Talk about the improvement of the consolidated statementin China relation to reliability;从可靠性谈我国合并会计报表的改进
10.The Workout of the Consolidated Accounting Statements under Controlling Share Indirectly;间接控股情况下合并会计报表的编制
11.The Consideration of the Merge Scope and Method for Consolidated Statements;对合并会计报表合并范围和方法的思考
12.On Accounting Treatment Methods and Reasons about Excess Deficit in Consolidated Accounting Statement;刍议合并会计报表中对超额亏损的会计处理
13.Research of Accounting Policy Differences Between The Parent Company and Its Subsidiaries in Consolidated Accounting Statement;合并会计报表的母子公司会计政策差异研究
14.DISCUSSION ABOUT ACCOUNTING POLICY DIFFERENCES AND COUNTERMEASURES OF AMALGAMATED ACCOUNTING STATEMENT;论合并会计报表会计政策差异及其处理
15.The Research on the Theory Constitute & Difficult Practice Problem of Consolidated Financial Statements;合并会计报表理论框架设计与实务难题研究
16.Experience of Merging Accounting Report Forms in Jingwei Group;经纬集团公司合并会计报表的运用及体会
17.Better understand issues associated with consolidated financial reporting.进一步了解与合并会计报表相关的问题。
18.Seeing through Merging Accounting Report Forms Look Closely at Group Financial Decision透过合并会计报表审视企业集团财务决策
相关短句/例句
consolidated financial statements合并会计报表
1.Practical Analysis on Consolidated Financial Statements of Universities in China;我国高校合并会计报表实务分析
2.However,further research is still needed due to the construction of Chinese theory and method system of consolidated financial statements which is both based on the reality of China and similar to international accounting rules.合并会计报表是当今公认的会计难题之一,在理论界和实务界已有广泛探讨,并取得了很多研究成果。
3.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。
3)consolidated accounting statements合并会计报表
1.How to deal with the selling of fixed assets among groups of business firms in consolidated accounting statements;合并会计报表中集团内固定资产变卖的处理
2.The article researches on how to work out the consolidated accounting statements under controlling share indirectly.对于间接控股情况下合并会计报表的编制,应该是只要存在实质上的控制,即应纳入合并的范畴,且编制的方法与直接控股情况下类似,只是纳入合并的公司中,有几对直接投资关系,就应进行几重合并程序。
3.Consolidated accounting statements is considered as one of the three difficult problems by t.在此经济背景下，能够综合反映企业集团整体财务状况、经营业绩及未来前景的合并会计报表的重要性将日益凸显。
4)combined accounting statement合并会计报表
1.By making reference to current theory about combined accounting statement and consulting our country s old and new accounting standards,this article makes comparison and analysis from the aspects.合并会计报表是财务会计公认的难题之一,随着我国会计理论的发展与实务界的共同努力,实务操作上有困难的难题逐渐有了相对成熟的理论和方法体系。
2.The paper studies how to deal with the duplicated calculation caused by interior intangible asset transaction in combined accounting statements made by a parent company.本文对企业集团中母公司编制合并会计报表时,如何抵销由于集团内部无形资产交易所引起的会计报表要素的重复计算填列的问题进行了研究。
5)consolidated accounting statement合并会计报表
1.Research of Accounting Policy Differences Between The Parent Company and Its Subsidiaries in Consolidated Accounting Statement;合并会计报表的母子公司会计政策差异研究
2.Some vital issues, such as why consolidated accounting statement should be compiled, what falls into the range of the statement, why some items in the previous fiscal years should be expressed in offsetting entry under the condition of continous compilation of the company, are stated detailedly in this paper.本文详细介绍了为何要编制合并会计报表,哪些应纳入合并会计报表范围,在公司连续编制情况下, 对以前年度已做抵销的事项在今后编制合并会计报表时为何还要进行抵销进行了论述。
3.In order to reflect truly all the financial conditions and operating performances of the parent company it is very important to measure and confirm the excess deficit of the subsidiary company in the consolidated accounting statement.为了真实反映其母公司整体的财务状况和经营业绩,母公司合并会计报表如何来确认和计量子公司的超额亏损显得非常重要。
6)group accounts合并财务报表,合并会计报表
延伸阅读
合并会计报表合并会计报表consolidated accounting statement hebing kua一Ji baob一ao合并会计报衰(consolidated aeeounting state-ment)由母公司编制，将母公司和子公司组成的企业集团作为一个会计主体，综合反映企业集团的经营成果、财务状况及其变动情况的会计报表(以下简称合并报表)。合并报表包括合并资产负债表、合并利润表(含合并利润分配表，下同)、合并现金流量表。中国财政部规定，凡设立于中国境内，拥有一个或一个以上子公司的母公司，应当编制合并报表。 编制的范围母公司应将其所控制的境内外所有子公司纳人合并报表的范围。包括:①母公司拥有(含直接拥有、间接拥有和直接与间接拥有三种)其过半数权益性资本的被投资企业。②母公司控制的其他被投资企业。这类企业是指母公司虽未拥有其过半数的权益性资本，但能够通过其他方法对其经营活动实施控制。 电力企业集团公司和省公司合并报表的具体范围是:①集团公司和省公司绝对控股的独立发电公司;②集团公司和省公司投资组建的全资子公司或控股公司，③集团公司和省公司通过国家电力公司授权，建立资本纽带后，全资或控股的施工企业和独立核算的设计院等。在此基础上，国家电力公司编制其合并报表。 编制的理论基础主要有母公司理论、实体理论和所有权理论。①母公司理论，将合并报表视为母公司本身的会计报表的扩充和延伸，从母公司的角度考虑合并报表的范围和合并技术方法等问题;②实体理论，认为合并报表是企业集团各成员构成的经济联合体的会计报表，合并报表是为整个经济联合体服务的;③所有权理论，强调编制合并报表的企业对另一企业的经济活动和财务决策具有重大影响的所有权。在中国，当前主要采纳的是母公司理论。合并报表的编制以母公司的会计期间为合并报表期间.以母公司资产负债表日为合并资产负债表日。为便于编制合并报表，原则上子公司与母公司采取的会计政策应当一致。在会计核算时，母公司对子公司的投资应采用权益法核算(见对外投资)。年营业收人为主排序).但合并报表是由若干法人组成的法人联合体的会计报表，而不是一个独立法人的会计报表，因此，它不能取代母、子公司各自的会计报表。
