consolidated financial statement

简明释义

合并财务报表

英英释义

例句

1.To comply with regulations, the firm must submit its consolidated financial statement by the end of the quarter.

为了遵守规定，公司必须在季度末之前提交其合并财务报表。

2.The audit revealed discrepancies in the consolidated financial statement that needed to be addressed.

审计发现合并财务报表中存在需要解决的不一致之处。

3.Investors often look at the consolidated financial statement to assess the overall health of the business.

投资者通常查看合并财务报表来评估企业的整体健康状况。

4.The consolidated financial statement provides a comprehensive view of the company's assets and liabilities.

该合并财务报表提供了公司资产和负债的全面视图。

5.The company prepared its consolidated financial statement for the fiscal year, which includes all subsidiaries.

公司为财年准备了其合并财务报表，其中包括所有子公司。

作文

In the world of finance and accounting, the term consolidated financial statement refers to the comprehensive financial report that aggregates the financial data of a parent company and its subsidiaries. This type of statement is crucial for providing a clear picture of the overall financial health of an entire corporate group. By combining the financial results of multiple entities into one cohesive document, stakeholders can better assess the performance of the entire organization rather than just individual parts. The preparation of a consolidated financial statement involves eliminating intercompany transactions and balances to avoid double counting. For example, if one subsidiary sells goods to another subsidiary, this transaction must be removed from the final consolidated figures since it does not reflect external sales. This process ensures that the financial statements present a true and fair view of the group's financial position.Investors, creditors, and analysts often rely on consolidated financial statements to make informed decisions. These statements typically include the balance sheet, income statement, and cash flow statement, all of which provide valuable insights into the company's operations. The balance sheet shows the assets, liabilities, and equity of the consolidated entity at a specific point in time. The income statement outlines the revenues and expenses over a period, highlighting the profitability of the group. Meanwhile, the cash flow statement tracks the inflows and outflows of cash, indicating how well the company manages its liquidity.One of the primary benefits of using consolidated financial statements is that they allow for easier comparison with other companies in the same industry. Investors can evaluate the performance of different companies based on their consolidated results, making it simpler to identify trends and investment opportunities. Moreover, these statements enhance transparency, as they provide a holistic view of the company's financial activities, which can help build trust among investors and stakeholders.However, preparing consolidated financial statements can be complex, especially for large corporations with numerous subsidiaries operating in various jurisdictions. Different accounting standards may apply, and navigating these regulations requires expertise. Additionally, the consolidation process can be time-consuming, as it involves meticulous data collection and analysis from multiple entities.Despite these challenges, the importance of consolidated financial statements cannot be overstated. They play a vital role in corporate governance and financial reporting. By presenting a unified view of the financial status of the entire group, these statements help management make strategic decisions, allocate resources effectively, and communicate performance to shareholders.In conclusion, the consolidated financial statement is an essential tool in the realm of finance and accounting. It provides a comprehensive overview of a corporate group’s financial health, allowing stakeholders to make informed decisions. While the preparation of these statements can be intricate, their benefits far outweigh the complexities involved. As businesses continue to grow and expand, the significance of consolidated financial statements will only increase, making them a cornerstone of effective financial management.

在金融和会计的世界中，短语合并财务报表指的是将母公司及其子公司的财务数据汇总的综合财务报告。这种类型的报表对于提供整个企业集团整体财务健康状况的清晰图景至关重要。通过将多个实体的财务结果合并为一份连贯的文件，利益相关者可以更好地评估整个组织的表现，而不仅仅是单个部分。编制合并财务报表涉及消除内部交易和余额，以避免重复计算。例如，如果一个子公司向另一个子公司出售商品，则必须从最终的合并数字中删除该交易，因为它并不反映外部销售。这个过程确保财务报表呈现出集团财务状况的真实和公正的视图。投资者、债权人和分析师通常依赖合并财务报表来做出明智的决策。这些报表通常包括资产负债表、利润表和现金流量表，所有这些都提供了有关公司运营的宝贵见解。资产负债表显示了合并实体在特定时间点的资产、负债和股本。利润表概述了在一段时间内的收入和支出，突显了集团的盈利能力。同时，现金流量表跟踪现金的流入和流出，指示公司如何管理其流动性。使用合并财务报表的主要好处之一是，它们允许与同一行业中的其他公司进行更轻松的比较。投资者可以根据合并结果评估不同公司的表现，从而更简单地识别趋势和投资机会。此外，这些报表增强了透明度，因为它们提供了公司财务活动的整体视图，这有助于在投资者和利益相关者之间建立信任。然而，为大型企业准备合并财务报表可能是复杂的，特别是对于在不同司法管辖区内运营的众多子公司。可能适用不同的会计标准，导航这些法规需要专业知识。此外，合并过程可能耗时，因为它涉及来自多个实体的细致数据收集和分析。尽管面临这些挑战，但合并财务报表的重要性不可低估。它们在企业治理和财务报告中发挥着关键作用。通过呈现整个集团财务状况的统一视图，这些报表帮助管理层做出战略决策，有效分配资源，并向股东传达绩效。总之，合并财务报表是金融和会计领域的重要工具。它提供了企业集团财务健康状况的全面概述，使利益相关者能够做出明智的决策。尽管这些报表的准备可能复杂，但其带来的好处远远超过了所涉及的复杂性。随着企业不断增长和扩展，合并财务报表的重要性只会增加，使其成为有效财务管理的基石。