consolidated financial statement

简明释义

包括子公司的财务报表

英英释义

例句

1.The consolidated financial statement includes the financial results of all subsidiaries under the parent company.

该合并财务报表包括母公司旗下所有子公司的财务结果。

2.The company released its annual consolidated financial statement to provide a comprehensive view of its financial health.

公司发布了年度合并财务报表以提供其财务状况的全面视图。

3.Auditors review the consolidated financial statement for compliance with accounting standards.

审计师审核合并财务报表以确保符合会计标准。

4.Before making an investment, it is crucial to examine the latest consolidated financial statement of the company.

在进行投资之前，检查公司的最新合并财务报表是至关重要的。

5.Investors often analyze the consolidated financial statement to assess the performance of the entire corporate group.

投资者通常分析合并财务报表以评估整个企业集团的表现。

作文

In the world of finance and accounting, the term consolidated financial statement refers to a comprehensive report that combines the financial information of a parent company and its subsidiaries into one single document. This type of statement provides a holistic view of the financial performance and position of a corporate group as a whole, rather than just focusing on the individual entities. The importance of consolidated financial statements cannot be overstated, as they play a crucial role in helping stakeholders, including investors, analysts, and regulators, understand the overall financial health of a business conglomerate.The preparation of consolidated financial statements involves several key steps. First, the financial results of the parent company and its subsidiaries must be gathered. This includes income statements, balance sheets, and cash flow statements from each entity. Next, any intercompany transactions, such as sales or loans between the parent and subsidiaries, must be eliminated to prevent double counting. This elimination process ensures that the consolidated figures accurately reflect the true financial position of the entire group.One of the main advantages of having consolidated financial statements is that they provide a clearer picture of the company's overall performance. For instance, if a parent company owns multiple subsidiaries in different industries, the consolidated statement will show how well the entire organization is doing, rather than just focusing on one part of it. This is particularly useful for investors who are looking to assess the risk and return potential of their investments. By reviewing the consolidated financial statements, investors can make more informed decisions about whether to buy, hold, or sell shares in the company.Moreover, consolidated financial statements enhance transparency and accountability. Companies are often required by law to provide these statements to ensure that they are not misleading stakeholders about their financial situation. Regulatory bodies, such as the Securities and Exchange Commission (SEC) in the United States, mandate that publicly traded companies prepare and present consolidated financial statements in accordance with generally accepted accounting principles (GAAP). This requirement helps maintain investor confidence and promotes fair trading practices in the financial markets.However, preparing consolidated financial statements can also pose challenges. For example, different subsidiaries may operate under various accounting standards, which can complicate the consolidation process. Additionally, the elimination of intercompany transactions requires careful analysis to ensure accuracy. Companies must invest time and resources into developing robust accounting systems and practices to handle these complexities effectively.In conclusion, consolidated financial statements are essential tools in the realm of finance and accounting. They provide a comprehensive overview of a corporate group's financial performance and help stakeholders make informed decisions. By consolidating the financial data of a parent company and its subsidiaries, these statements enhance transparency and accountability while also presenting challenges that require careful management. As businesses continue to grow and evolve, the significance of consolidated financial statements will only increase, making them a vital area of focus for financial professionals and investors alike.

在金融和会计的世界中，术语合并财务报表指的是一份综合报告，该报告将母公司及其子公司的财务信息合并为一份单一文件。这种类型的报表提供了对企业集团整体财务表现和状况的全面视角，而不仅仅是关注个别实体。合并财务报表的重要性不容小觑，因为它们在帮助利益相关者，包括投资者、分析师和监管者，了解企业整体财务健康状况方面发挥着至关重要的作用。准备合并财务报表涉及几个关键步骤。首先，必须收集母公司及其子公司的财务结果。这包括每个实体的损益表、资产负债表和现金流量表。接下来，必须消除任何公司间交易，例如母公司与子公司之间的销售或贷款，以防止重复计算。这个消除过程确保合并数字准确反映整个集团的真实财务状况。拥有合并财务报表的主要优势之一是，它们提供了公司整体表现的更清晰图景。例如，如果一家母公司拥有多个不同行业的子公司，合并报表将显示整个组织的运营情况，而不仅仅是关注其中的一部分。这对于希望评估其投资风险和回报潜力的投资者尤其有用。通过审查合并财务报表，投资者可以更明智地决定是买入、持有还是出售公司的股票。此外，合并财务报表增强了透明度和问责制。公司通常被法律要求提供这些报表，以确保它们不会误导利益相关者关于其财务状况的信息。像美国证券交易委员会（SEC）这样的监管机构要求上市公司根据公认会计原则（GAAP）准备和呈现合并财务报表。这一要求有助于维护投资者信心，并促进金融市场中的公平交易实践。然而，准备合并财务报表也可能带来挑战。例如，不同的子公司可能在不同的会计标准下运营，这可能使合并过程复杂。此外，消除公司间交易需要仔细分析以确保准确性。公司必须投入时间和资源，开发强大的会计系统和实践，以有效应对这些复杂性。总之，合并财务报表是金融和会计领域的重要工具。它们提供了企业集团财务表现的全面概述，并帮助利益相关者做出明智的决策。通过合并母公司及其子公司的财务数据，这些报表增强了透明度和问责制，同时也提出了需要仔细管理的挑战。随着企业的不断发展和演变，合并财务报表的重要性只会增加，使其成为金融专业人士和投资者必须关注的重要领域。