consolidated income statement

简明释义

综合损益表

英英释义

例句

1.To comply with regulations, the firm must prepare a consolidated income statement 合并利润表 at the end of each fiscal year.

为了遵守法规，公司必须在每个财政年度结束时准备一份合并利润表 consolidated income statement。

2.Investors often rely on the consolidated income statement 合并利润表 to make informed decisions about their investments.

投资者通常依赖于合并利润表 consolidated income statement来做出明智的投资决策。

3.The audit team found discrepancies in the consolidated income statement 合并利润表 during their review.

审计团队在审核过程中发现了合并利润表 consolidated income statement中的不一致之处。

4.The consolidated income statement 合并利润表 provides a comprehensive overview of all subsidiaries' profits and losses.

这份合并利润表 consolidated income statement提供了所有子公司利润和亏损的全面概述。

5.The company's management reviewed the consolidated income statement 合并利润表 to assess overall financial performance.

公司的管理层审查了合并利润表 consolidated income statement以评估整体财务表现。

作文

In the world of finance and accounting, understanding various financial statements is crucial for both investors and managers. One such important document is the consolidated income statement, which provides a comprehensive overview of a company's financial performance over a specific period. This statement combines the revenues and expenses of a parent company and its subsidiaries, allowing stakeholders to assess the overall profitability of the entire corporate group. The consolidated income statement plays a vital role in helping investors make informed decisions regarding their investments. The primary purpose of a consolidated income statement is to present the total income generated by a company and its subsidiaries, minus the total expenses incurred during the same period. This includes operating income, non-operating income, and any extraordinary items that may affect the bottom line. By consolidating these figures, stakeholders can gain insights into the company's operational efficiency and profitability.A key feature of the consolidated income statement is that it eliminates intercompany transactions, which are transactions between the parent company and its subsidiaries. For example, if a subsidiary sells goods to the parent company, this transaction would not be included in the consolidated figures, as it does not represent an actual profit or loss to the corporate group. This elimination is essential for providing a clear and accurate picture of the company's financial health.Investors often look at the consolidated income statement to evaluate trends in revenue and expenses over time. By analyzing multiple periods, they can identify whether a company is growing, maintaining stability, or facing challenges. Furthermore, the statement allows for comparisons with competitors in the same industry, offering valuable insights into relative performance.Moreover, the consolidated income statement also serves as a tool for management to assess the effectiveness of their strategies. By monitoring key performance indicators such as gross profit margins and net income, management can make informed decisions to improve operations, reduce costs, or invest in new opportunities. The statement becomes a critical component in strategic planning and resource allocation.In conclusion, the consolidated income statement is an essential financial document that provides a holistic view of a company's performance, combining the results of the parent company and its subsidiaries. By eliminating intercompany transactions and presenting a clear picture of income and expenses, it enables stakeholders to make informed decisions. Whether for investment analysis, performance evaluation, or strategic planning, understanding the consolidated income statement is fundamental for anyone involved in the financial aspects of a business.

在金融和会计的世界中，理解各种财务报表对于投资者和管理者来说至关重要。其中一个重要的文件是合并收入报表，它提供了公司在特定时期内财务表现的全面概述。该报表将母公司及其子公司的收入和费用合并在一起，使利益相关者能够评估整个企业集团的整体盈利能力。合并收入报表在帮助投资者做出明智的投资决策方面发挥着重要作用。合并收入报表的主要目的是展示公司及其子公司所产生的总收入，减去同一时期内发生的总费用。这包括营业收入、非营业收入以及可能影响底线的任何特殊项目。通过合并这些数字，利益相关者可以深入了解公司的运营效率和盈利能力。合并收入报表的一个关键特点是，它消除了公司内部交易，即母公司与其子公司之间的交易。例如，如果一个子公司将商品出售给母公司，这笔交易将不会被包含在合并数据中，因为它并不代表企业集团的实际利润或损失。这种消除对于提供公司财务健康状况的清晰准确的图景至关重要。投资者通常会查看合并收入报表以评估收入和费用随时间变化的趋势。通过分析多个时期，他们可以识别出公司是增长、保持稳定还是面临挑战。此外，该报表还允许与同行业竞争对手进行比较，提供相对表现的宝贵见解。此外，合并收入报表还作为管理层评估其战略有效性的工具。通过监控毛利率和净收入等关键绩效指标，管理层可以做出明智的决策，以改善运营、降低成本或投资新机会。该报表成为战略规划和资源分配中的关键组成部分。总之，合并收入报表是一份至关重要的财务文件，它提供了公司表现的整体视角，将母公司及其子公司的结果结合在一起。通过消除公司内部交易并呈现清晰的收入和费用图景，它使利益相关者能够做出明智的决策。无论是用于投资分析、绩效评估还是战略规划，理解合并收入报表对于任何参与企业财务事务的人来说都是基础。