consolidated financial statement

简明释义

合并财务报表

英英释义

例句

1.The company released its annual consolidated financial statement to provide a comprehensive overview of its financial health.

该公司发布了年度合并财务报表，以提供其财务健康状况的全面概述。

2.Investors often rely on the consolidated financial statement to assess the overall performance of a group of companies.

投资者通常依赖于合并财务报表来评估一组公司的整体表现。

3.The consolidated financial statement includes all subsidiaries under the parent company’s control.

该合并财务报表包括母公司控制下的所有子公司。

4.To comply with regulations, the firm must prepare a consolidated financial statement every fiscal year.

为了遵守规定，该公司必须每个财政年度准备一份合并财务报表。

5.During the audit, the accountant reviewed the consolidated financial statement for any discrepancies.

在审计过程中，会计师审核了合并财务报表是否存在任何差异。

作文

In the realm of corporate finance, understanding key financial documents is essential for stakeholders to make informed decisions. One such critical document is the consolidated financial statement, which provides a comprehensive overview of a company's financial health by combining the financial results of its parent company and its subsidiaries. This document serves as a vital tool for investors, analysts, and management alike, offering insights into the overall performance of the entire corporate group rather than just individual entities.The consolidated financial statement encompasses several components, including the income statement, balance sheet, and cash flow statement. Each of these elements plays a significant role in portraying the financial position and operational efficiency of the business. For instance, the consolidated income statement reflects the total revenues and expenses of the parent and its subsidiaries, allowing stakeholders to assess profitability on a broader scale.Moreover, the consolidated financial statement aids in eliminating intercompany transactions, which are financial activities that occur between the parent company and its subsidiaries. By removing these transactions, the statement presents a clearer picture of the group's financial standing, avoiding the distortion that can arise from internal dealings. This aspect is crucial for accurate financial analysis and ensures that stakeholders are not misled by inflated figures resulting from transactions that do not impact the overall financial health of the corporate group.Investors often rely on the consolidated financial statement to gauge the risk and return associated with their investments. A strong consolidated statement indicates robust financial health, potentially attracting more investment. Conversely, a weak consolidated statement may raise red flags, prompting investors to reconsider their positions. Analysts utilize these statements to perform ratio analyses, trend evaluations, and comparisons with industry benchmarks, further emphasizing the importance of having a clear and comprehensive view of a company's financial landscape.Another critical aspect of the consolidated financial statement is its role in compliance and regulatory reporting. Many jurisdictions require publicly traded companies to prepare and disclose consolidated financial statements, ensuring transparency and accountability. This requirement not only protects investors but also promotes fair trading practices within the market. Companies that fail to provide accurate consolidated statements may face legal repercussions, damaging their reputation and financial standing.Furthermore, the preparation of a consolidated financial statement involves meticulous accounting practices and adherence to accounting standards, such as International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP). These guidelines ensure consistency and comparability across financial statements, enabling stakeholders to make informed decisions based on reliable data.In conclusion, the consolidated financial statement is a fundamental component of corporate financial reporting. It provides an integrated view of a company's financial performance, enhances transparency, and supports informed decision-making among stakeholders. Understanding this document is crucial for anyone involved in finance, whether as an investor, analyst, or corporate manager. As businesses continue to grow and diversify, the significance of accurately prepared consolidated financial statements will only increase, underscoring the need for financial literacy in today's complex economic landscape.

在企业财务领域，理解关键的财务文件对于利益相关者做出明智的决策至关重要。其中一个重要的文件是合并财务报表，它通过结合母公司及其子公司的财务结果，提供了公司财务健康的全面概述。该文件作为投资者、分析师和管理层的重要工具，提供了整个企业集团的整体业绩洞察，而不仅仅是单个实体。合并财务报表包括几个组成部分，包括损益表、资产负债表和现金流量表。每个要素在描绘企业的财务状况和运营效率方面发挥着重要作用。例如，合并损益表反映了母公司及其子公司的总收入和费用，使利益相关者能够在更广泛的范围内评估盈利能力。此外，合并财务报表有助于消除内部交易，即母公司与其子公司之间发生的财务活动。通过消除这些交易，报表呈现了集团财务状况的更清晰图景，避免了由于内部交易导致的虚高数字扭曲。这一方面对准确的财务分析至关重要，并确保利益相关者不会被内部交易的影响所误导。投资者通常依赖于合并财务报表来评估与其投资相关的风险和回报。强劲的合并报表表明财务健康，可能吸引更多的投资。相反，疲弱的合并报表可能会引发警示，促使投资者重新考虑其持仓。分析师利用这些报表进行比率分析、趋势评估以及与行业基准的比较，进一步强调了拥有清晰、全面的公司财务状况视图的重要性。合并财务报表的另一个关键方面是其在合规和监管报告中的作用。许多司法管辖区要求公开交易的公司编制和披露合并财务报表，以确保透明度和问责制。这一要求不仅保护了投资者，还促进了市场内的公平交易实践。未能提供准确合并报表的公司可能面临法律后果，损害其声誉和财务状况。此外，准备合并财务报表涉及细致的会计实践和遵循会计标准，如国际财务报告准则（IFRS）或通用会计原则（GAAP）。这些指导方针确保了财务报表的一致性和可比性，使利益相关者能够根据可靠的数据做出明智的决策。总之，合并财务报表是企业财务报告的基本组成部分。它提供了公司财务业绩的综合视图，增强了透明度，并支持利益相关者的明智决策。理解这一文件对于任何参与财务的人来说都是至关重要的，无论是作为投资者、分析师还是企业管理者。随着企业不断增长和多样化，准确编制的合并财务报表的重要性只会增加，突显了在当今复杂经济环境中财务素养的必要性。