unconsolidated statement

简明释义

非合并报表

英英释义

例句

1.The accountant prepared an unconsolidated statement for each subsidiary to show their individual performance.

会计师为每个子公司准备了未合并报表，以显示它们的个别业绩。

2.The unconsolidated statement revealed that one branch was significantly underperforming compared to others.

这份未合并报表显示出一个分支的业绩明显低于其他分支。

3.Investors often request an unconsolidated statement to assess the financial health of a specific division.

投资者通常要求提供未合并报表以评估特定部门的财务状况。

4.For tax purposes, the company submitted an unconsolidated statement detailing revenue from its various subsidiaries.

为了税务目的，公司提交了一份详细列出各个子公司收入的未合并报表。

5.The board reviewed the unconsolidated statement to identify areas for improvement within the organization.

董事会审查了未合并报表，以确定组织内需要改进的领域。

作文

In the realm of finance and accounting, clarity is paramount. One term that often surfaces in discussions related to financial reporting is the unconsolidated statement. An unconsolidated statement refers to a financial report that presents the financial position and performance of a single entity, without combining or consolidating the results of its subsidiaries or related entities. This type of statement is essential for stakeholders who wish to understand the financial health of an individual company without the influence of its affiliated organizations.The importance of an unconsolidated statement cannot be overstated. Investors, creditors, and analysts often seek to assess the standalone performance of a company before making decisions regarding investments or loans. By examining an unconsolidated statement, they can gain insights into the company's revenue generation, cost management, and overall profitability without the complexities introduced by other entities.One might wonder why a business would choose to prepare an unconsolidated statement rather than a consolidated one. The answer lies in the specific needs of various stakeholders. For instance, a parent company may have multiple subsidiaries, each with its own financial dynamics. The unconsolidated statement allows the parent company to present its financials independently, which can be particularly useful in situations where it needs to attract new investors or secure financing based solely on its own merits.Moreover, regulatory requirements also play a role in the preparation of unconsolidated statements. Certain jurisdictions mandate that companies provide both consolidated and unconsolidated financial statements. This ensures transparency and gives a more comprehensive view of a company's financial landscape. For example, the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) require companies to disclose their unconsolidated statements alongside their consolidated statements, thereby offering a complete picture of their financial activities.Another critical aspect of unconsolidated statements is their utility in internal decision-making processes. Management teams often rely on these statements to evaluate the performance of different divisions or segments within the organization. By analyzing the unconsolidated statement, managers can identify areas that require improvement, allocate resources more effectively, and develop strategies that align with the company's goals.However, while unconsolidated statements provide valuable insights, they also have limitations. Since they do not account for the financial performance of subsidiaries, they may present an incomplete picture of the overall financial health of a corporate group. Therefore, it is crucial for stakeholders to consider both consolidated and unconsolidated statements to make informed decisions.In conclusion, the term unconsolidated statement signifies a vital component of financial reporting that offers a clear view of an individual entity's financial performance. It serves various purposes, from aiding investors in their decision-making processes to fulfilling regulatory requirements. Understanding the nuances of unconsolidated statements is essential for anyone involved in finance and accounting, as it equips them with the knowledge needed to interpret financial data accurately and make sound business decisions. As the financial landscape continues to evolve, the relevance of unconsolidated statements will undoubtedly remain significant, ensuring that stakeholders have access to the information they need to navigate the complexities of the business world effectively.

在金融和会计领域，清晰性至关重要。一个经常出现在财务报告讨论中的术语是非合并报表。非合并报表指的是一种财务报告，它展示了单一实体的财务状况和表现，而不结合或合并其子公司或相关实体的结果。这种类型的报表对于希望在不受附属组织影响的情况下理解单个公司的财务健康状况的利益相关者至关重要。非合并报表的重要性不容小觑。投资者、债权人和分析师通常希望在做出投资或贷款决策之前评估公司的独立表现。通过审查非合并报表，他们可以洞察公司的收入生成、成本管理和整体盈利能力，而不受其他实体引入的复杂性的影响。人们可能会想，为什么企业会选择准备非合并报表而不是合并报表。答案在于各种利益相关者的具体需求。例如，母公司可能拥有多个子公司，每个子公司都有其自身的财务动态。非合并报表允许母公司独立展示其财务状况，这在需要吸引新投资者或基于自身优点获得融资的情况下尤为有用。此外，监管要求也在非合并报表的准备中发挥作用。某些司法管辖区要求公司提供合并和非合并财务报表。这确保了透明度，并提供了公司财务状况的更全面视图。例如，国际财务报告准则（IFRS）和公认会计原则（GAAP）要求公司披露其非合并报表，以便与其合并报表一起提供，从而提供其财务活动的完整图景。非合并报表的另一个关键方面是它们在内部决策过程中的实用性。管理团队通常依赖这些报表来评估组织内不同部门或细分市场的表现。通过分析非合并报表，管理者可以识别需要改进的领域，更有效地分配资源，并制定与公司目标一致的战略。然而，尽管非合并报表提供了有价值的见解，但它们也存在局限性。由于它们不考虑子公司的财务表现，因此可能呈现出公司集团整体财务健康状况的不完整图景。因此，利益相关者在做出明智决策时，考虑合并和非合并报表是至关重要的。总之，术语非合并报表代表了财务报告的一个重要组成部分，提供了对单一实体财务表现的清晰视图。它服务于多种目的，从帮助投资者进行决策到满足监管要求。理解非合并报表的细微差别对于任何参与财务和会计的人来说都是必不可少的，因为这使他们具备准确解读财务数据和做出合理商业决策所需的知识。随着金融环境的不断发展，非合并报表的相关性无疑将继续保持重要性，确保利益相关者能够有效地获取导航商业世界复杂性所需的信息。