amalgamated balance sheet

简明释义

合并资产负债表;

英英释义

例句

1.Investors often look at the amalgamated balance sheet to assess the overall health of the newly formed entity.

投资者通常查看合并资产负债表以评估新成立实体的整体健康状况。

2.The amalgamated balance sheet showed a significant increase in assets post-merger.

合并资产负债表显示合并后资产显著增加。

3.For tax purposes, the company must file an amalgamated balance sheet reflecting all subsidiaries.

出于税务目的，公司必须提交一份反映所有子公司的合并资产负债表。

4.Before finalizing the acquisition, the financial team reviewed the amalgamated balance sheet to identify any potential liabilities.

在最终确定收购之前，财务团队审查了合并资产负债表以识别任何潜在的负债。

5.The accountant prepared the amalgamated balance sheet for the merged companies to reflect their combined financial position.

会计师为合并公司准备了合并资产负债表，以反映它们的综合财务状况。

作文

In the world of finance, understanding different financial statements is crucial for both investors and managers. One such important document is the amalgamated balance sheet, which plays a vital role in presenting the financial position of a company that has undergone mergers or consolidations. An amalgamated balance sheet (合并资产负债表) combines the assets, liabilities, and equity of two or more entities into one comprehensive statement. This allows stakeholders to have a clearer picture of the financial health of the newly formed entity, giving them insights into its overall performance and stability.The process of creating an amalgamated balance sheet involves several steps. First, the individual balance sheets of the merging companies are prepared. Each company’s assets and liabilities are listed, along with their respective equity. After this, adjustments are made to eliminate any inter-company transactions that may distort the financial picture. For example, if one company owes money to another within the group, this liability should be removed from the consolidated view to avoid double counting.Once these adjustments are completed, the next step is to aggregate the figures. This means adding together all the assets, liabilities, and equity from the individual balance sheets to create a single set of financial data. The result is a comprehensive view of the new entity's financial standing, showing how much it owns, how much it owes, and the net worth of the shareholders.One of the key advantages of an amalgamated balance sheet is that it provides a simplified overview of the financial situation of the combined entities. Investors can easily assess the total assets and liabilities, allowing them to make informed decisions regarding their investments. Furthermore, it enhances transparency, as stakeholders can see the financial implications of the merger or acquisition clearly laid out in one document.However, there are challenges associated with preparing an amalgamated balance sheet. Different accounting policies, valuation methods, and fiscal years between the merging companies can complicate the consolidation process. It is essential for accountants and financial analysts to work closely to ensure that the final document accurately reflects the financial status of the new entity.Another important aspect to consider is the impact of an amalgamated balance sheet on financial ratios and metrics. Ratios such as the debt-to-equity ratio, current ratio, and return on equity may change significantly after a merger, which can affect investor perception and market behavior. Therefore, companies must communicate these changes effectively to their stakeholders to maintain trust and confidence.In conclusion, the amalgamated balance sheet (合并资产负债表) is an essential financial document that provides a snapshot of the financial health of a merged entity. By combining the financial data of the involved companies, it offers a clear and concise overview that aids in decision-making for investors and management alike. Despite the challenges in its preparation, the benefits it brings in terms of transparency and simplification of complex financial information make it a critical component of modern financial reporting. Understanding the intricacies of an amalgamated balance sheet is vital for anyone involved in corporate finance, investment analysis, or business management.

在金融世界中，理解不同的财务报表对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资产负债表，它在展示经历合并或整合的公司的财务状况方面发挥着重要作用。合并资产负债表将两个或多个实体的资产、负债和股东权益合并为一份综合报表。这使得利益相关者能够更清晰地了解新成立实体的财务健康状况，从而获得其整体表现和稳定性的洞察。创建合并资产负债表的过程包括几个步骤。首先，准备合并公司的单独资产负债表。每个公司的资产和负债都列出，以及各自的股东权益。之后，进行调整，以消除可能扭曲财务图景的任何公司间交易。例如，如果一家公司欠另一家公司钱，这项负债应从合并视图中删除，以避免重复计算。一旦这些调整完成，下一步是汇总数据。这意味着将所有资产、负债和股东权益从单独的资产负债表中相加，以创建一组完整的财务数据。最终结果是对新实体财务状况的全面了解，显示它拥有多少、欠多少以及股东的净值。合并资产负债表的一个关键优势是，它提供了合并实体财务状况的简化概述。投资者可以轻松评估总资产和负债，使他们能够就投资做出明智的决定。此外，它增强了透明度，因为利益相关者可以清晰地看到合并或收购的财务影响。然而，准备合并资产负债表也面临挑战。合并公司之间不同的会计政策、估值方法和财政年度可能会使合并过程复杂化。因此，会计师和财务分析师必须紧密合作，以确保最终文件准确反映新实体的财务状况。另一个需要考虑的重要方面是合并资产负债表对财务比率和指标的影响。合并后，债务与股本比率、流动比率和股东权益回报率等比率可能会显著变化，这可能会影响投资者的看法和市场行为。因此，公司必须有效地向利益相关者传达这些变化，以保持信任和信心。总之，合并资产负债表（合并资产负债表）是一个重要的财务文件，提供了合并实体财务健康状况的快照。通过合并相关公司的财务数据，它提供了一个清晰简洁的概述，有助于投资者和管理层的决策。尽管在准备过程中面临挑战，但它在透明度和简化复杂财务信息方面带来的好处使其成为现代财务报告的关键组成部分。理解合并资产负债表的复杂性对于任何参与企业财务、投资分析或业务管理的人来说都是至关重要的。