grouped financial statement

简明释义

财务报表的分组合并

英英释义

例句

1.The grouped financial statement helps stakeholders understand the financial health of the organization as a whole.

该集团财务报表帮助利益相关者了解整个组织的财务健康状况。

2.During the annual meeting, the CEO presented the grouped financial statement to highlight the company's growth.

在年度会议上，首席执行官展示了集团财务报表以突出公司的增长。

3.The accountant prepared the grouped financial statement for the entire company, showing the consolidated results of all subsidiaries.

会计为整个公司准备了集团财务报表，展示了所有子公司的合并结果。

4.Regulatory agencies require companies to submit their grouped financial statement for compliance purposes.

监管机构要求公司提交其集团财务报表以符合规定。

5.Investors often look for a clear grouped financial statement to assess the overall performance of the business.

投资者通常寻找清晰的集团财务报表来评估企业的整体表现。

作文

In the world of finance, clarity and transparency are paramount. One important tool that facilitates this clarity is the grouped financial statement. A grouped financial statement is a financial report that consolidates the financial data of a parent company and its subsidiaries into a single document. This type of statement allows stakeholders to view the overall financial health of the entire corporate group rather than just individual entities. The significance of a grouped financial statement cannot be overstated. For investors, it provides a comprehensive picture of how well a company is performing as a whole. It combines various financial indicators such as revenue, expenses, assets, and liabilities from all entities within the group. This consolidation helps investors make informed decisions about their investments by understanding the collective performance of the companies involved.Moreover, a grouped financial statement enhances the comparability of financial results across different periods. By presenting a unified set of figures, it allows for easier analysis of trends and patterns over time. Stakeholders can assess whether the group is growing, stable, or facing challenges based on the aggregated data presented.Another important aspect of a grouped financial statement is its role in regulatory compliance. Many jurisdictions require companies to prepare consolidated financial statements to ensure that they accurately represent their financial position. This requirement is particularly crucial for publicly traded companies, as they have a legal obligation to provide transparent information to their shareholders and the market.The preparation of a grouped financial statement involves several steps. First, it requires the identification of all subsidiaries that need to be included in the consolidation process. Next, the financial data from each subsidiary must be collected and adjusted to ensure consistency in accounting policies. This may involve eliminating intercompany transactions to avoid double counting. Finally, the consolidated figures are compiled into the grouped financial statement, which is then subjected to audits to verify its accuracy.However, despite its advantages, a grouped financial statement can also have limitations. For instance, the consolidation process may obscure the performance of individual subsidiaries. Stakeholders may find it challenging to identify which specific areas are thriving or struggling within the group. Additionally, if a parent company has many subsidiaries operating in diverse industries, the aggregated financial data may not provide a clear picture of the performance dynamics within each sector.In conclusion, the grouped financial statement serves as a vital instrument for presenting the financial status of a corporate group. It offers a holistic view that benefits investors, regulators, and management alike. While it simplifies complex financial data, it is essential to recognize its limitations and supplement it with more detailed reports when necessary. Understanding the intricacies of a grouped financial statement enables stakeholders to navigate the financial landscape with greater confidence and insight.

在金融世界中，清晰和透明至关重要。促进这种清晰度的重要工具之一是合并财务报表。合并财务报表是将母公司及其子公司的财务数据整合到一份文件中的财务报告。这种类型的报表使利益相关者能够查看整个企业集团的整体财务健康状况，而不仅仅是单个实体。合并财务报表的重要性不容小觑。对于投资者而言，它提供了公司整体表现的全面图景。它结合了所有实体的各种财务指标，如收入、支出、资产和负债。这种整合帮助投资者通过了解相关公司的集体表现来做出明智的投资决策。此外，合并财务报表增强了不同期间财务结果的可比性。通过呈现统一的一组数字，它使得对趋势和模式的分析变得更加容易。利益相关者可以根据呈现的汇总数据评估该集团是增长、稳定还是面临挑战。合并财务报表的另一个重要方面是其在合规中的作用。许多司法管辖区要求公司编制合并财务报表，以确保它们准确地反映其财务状况。这一要求对于上市公司尤其重要，因为它们有法律义务向股东和市场提供透明的信息。编制合并财务报表涉及几个步骤。首先，需要识别所有需要纳入合并过程的子公司。接下来，必须收集每个子公司的财务数据，并进行调整，以确保会计政策的一致性。这可能涉及消除公司间交易，以避免重复计算。最后，将合并的数字汇编成合并财务报表，然后进行审计以验证其准确性。然而，尽管有其优势，合并财务报表也可能存在局限性。例如，合并过程可能会掩盖各个子公司的表现。利益相关者可能会发现很难确定具体哪些领域在蓬勃发展或面临困境。此外，如果母公司拥有许多在不同产业中运营的子公司，则汇总的财务数据可能无法清晰地展示每个行业内的表现动态。总之，合并财务报表作为展示企业集团财务状况的重要工具，提供了一个整体视图，使投资者、监管者和管理层都受益。虽然它简化了复杂的财务数据，但必须认识到其局限性，并在必要时辅以更详细的报告。理解合并财务报表的复杂性使利益相关者能够更自信和深入地驾驭金融环境。