consolidated financial statement

简明释义

合并决算表

英英释义

例句

1.The consolidated financial statement includes the assets, liabilities, and equity of all subsidiaries.

该合并财务报表包括所有子公司的资产、负债和权益。

2.The accountant prepared the consolidated financial statement for the entire group of companies to reflect their overall performance.

会计师为整个公司集团准备了合并财务报表，以反映它们的整体业绩。

3.Investors often look at the consolidated financial statement to assess the financial health of a corporation.

投资者通常查看合并财务报表来评估公司的财务健康状况。

4.During the audit, the firm reviewed the consolidated financial statement to ensure compliance with accounting standards.

在审计期间，该公司审查了合并财务报表以确保符合会计标准。

5.The board of directors discussed the implications of the consolidated financial statement during their meeting.

董事会在会议上讨论了合并财务报表的影响。

作文

In the world of finance and accounting, the term consolidated financial statement refers to a comprehensive financial report that combines the financial results of a parent company with its subsidiaries. This type of statement provides a clear overview of the entire corporate group’s financial status, allowing stakeholders to assess the overall performance and financial health of the organization. Understanding the concept of consolidated financial statement is crucial for investors, analysts, and management, as it reflects the true economic reality of a business that operates through multiple entities.The primary purpose of a consolidated financial statement is to present the financial position and results of operations of a parent company and its subsidiaries as if they were a single entity. This eliminates the effects of inter-company transactions, which can distort the financial picture if each entity were reported separately. For example, if a parent company sells goods to one of its subsidiaries, the revenue recognized by the parent would be offset by the expense incurred by the subsidiary when it purchases those goods. By consolidating these figures, the consolidated financial statement provides a more accurate representation of the group's financial performance.There are several key components of a consolidated financial statement, including the consolidated balance sheet, consolidated income statement, and consolidated cash flow statement. The consolidated balance sheet presents the total assets, liabilities, and equity of the entire corporate group at a specific point in time. The consolidated income statement summarizes the revenues and expenses over a particular period, showing the net income or loss attributable to the group. Lastly, the consolidated cash flow statement outlines the cash inflows and outflows from operating, investing, and financing activities, providing insights into the liquidity and cash management of the group.For companies operating in multiple jurisdictions or industries, the preparation of consolidated financial statements can be complex. It requires careful consideration of accounting policies, currency translation, and regulatory requirements across different regions. Additionally, the consolidation process must adhere to accounting standards such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), which provide guidelines on how to account for subsidiaries and inter-company transactions.Investors and analysts rely heavily on consolidated financial statements to make informed decisions about their investments. These statements enable them to evaluate the overall profitability and risk profile of the corporate group, as well as to compare its performance with peers in the industry. Furthermore, the information contained in these statements can influence stock prices, credit ratings, and the ability of a company to raise capital.In conclusion, the consolidated financial statement is an essential tool for understanding the financial health of a corporate group. It provides a holistic view of the combined financial performance of the parent company and its subsidiaries, facilitating better decision-making for investors, analysts, and management alike. As businesses continue to expand and diversify, the importance of accurately preparing and interpreting consolidated financial statements will only grow, highlighting the need for transparency and accountability in financial reporting.

在金融和会计的世界中，术语合并财务报表指的是一种综合财务报告，它将母公司的财务结果与其子公司的财务结果相结合。这种类型的报表提供了整个企业集团财务状况的清晰概述，使利益相关者能够评估组织的整体表现和财务健康状况。理解合并财务报表的概念对于投资者、分析师和管理层至关重要，因为它反映了通过多个实体运营的企业的真实经济现实。合并财务报表的主要目的是将母公司及其子公司的财务状况和经营成果呈现为一个单一实体。这消除了内部交易的影响，如果每个实体分别报告，则可能扭曲财务图景。例如，如果母公司向其子公司出售商品，母公司确认的收入将被子公司在购买这些商品时产生的费用抵消。通过合并这些数字，合并财务报表提供了集团财务业绩的更准确表现。合并财务报表有几个关键组成部分，包括合并资产负债表、合并利润表和合并现金流量表。合并资产负债表在特定时间点上展示整个企业集团的总资产、负债和股东权益。合并利润表总结了特定期间内的收入和费用，显示出集团的净收入或亏损。最后，合并现金流量表概述了来自经营、投资和融资活动的现金流入和流出，为集团的流动性和现金管理提供了洞察。对于在多个司法管辖区或行业运营的公司来说，准备合并财务报表可能会很复杂。这需要仔细考虑不同地区的会计政策、货币换算和监管要求。此外，合并过程必须遵循如公认会计原则（GAAP）或国际财务报告准则（IFRS）等会计标准，这些标准提供了如何对待子公司和内部交易的指导。投资者和分析师在做出投资决策时非常依赖合并财务报表。这些报表使他们能够评估企业集团的整体盈利能力和风险特征，以及与行业内同行的表现进行比较。此外，这些报表中包含的信息还可能影响股票价格、信用评级以及公司筹集资本的能力。总之，合并财务报表是理解企业集团财务健康的重要工具。它提供了母公司及其子公司的综合财务业绩的整体视图，促进了投资者、分析师和管理层的更好决策。随着企业不断扩展和多元化，准确准备和解读合并财务报表的重要性只会增加，这突显了在财务报告中透明度和问责制的必要性。