consolidated income; consolidated returns

简明释义

合并收益

英英释义

例句

1.Investors are particularly interested in the consolidated returns 合并回报 of the portfolio.

投资者对投资组合的合并回报特别感兴趣。

2.The company's financial statement reflects its consolidated income 合并收入 from all subsidiaries.

公司的财务报表反映了所有子公司的合并收入。

3.Our consolidated income 合并收入 has increased significantly this year compared to last year.

与去年相比，我们的合并收入今年显著增加。

4.The accountant prepared the consolidated returns 合并回报 for tax purposes.

会计为税务目的准备了合并回报。

5.To assess the overall performance, we need to analyze the consolidated income 合并收入 for the last quarter.

为了评估整体表现，我们需要分析上个季度的合并收入。

作文

In the realm of finance and accounting, understanding terms like consolidated income and consolidated returns is crucial for both individuals and businesses. These concepts are integral to how financial statements are prepared and analyzed, particularly when dealing with multiple subsidiaries or divisions within a larger corporate structure. Consolidated income refers to the total income generated by a parent company and its subsidiaries, combined into a single financial statement. This method provides a clearer picture of the overall performance of a corporate group, as it aggregates the revenues and expenses of all entities involved. By consolidating these figures, stakeholders can evaluate the financial health of the entire organization rather than just individual components. On the other hand, consolidated returns pertain to the tax filings that encompass the income from all subsidiaries under a parent company’s control. This is particularly relevant for corporations that operate in multiple jurisdictions or have various business segments. Filing consolidated returns allows companies to report their collective profits and losses, which can lead to more efficient tax management. For instance, if one subsidiary incurs a loss, it can offset the profits from another subsidiary, potentially reducing the overall tax liability for the corporate group. The importance of these terms cannot be overstated. For investors, understanding consolidated income is essential for making informed decisions. It enables them to assess the profitability of a company as a whole, rather than getting misled by the performance of individual subsidiaries, which may not reflect the true financial status of the parent company. Similarly, for tax professionals and accountants, mastering the concept of consolidated returns is vital for compliance and strategic tax planning. Moreover, the process of consolidation is not merely a mathematical exercise; it requires careful consideration of accounting principles and regulations. Companies must adhere to standards such as the Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS) when preparing consolidated financial statements. These frameworks dictate how to handle intercompany transactions, eliminate duplicate revenues and expenses, and ensure that the consolidated figures accurately represent the economic reality of the corporate group. Additionally, the implications of consolidated income and consolidated returns extend beyond mere reporting. They influence investment strategies, corporate governance, and even stock valuations. Investors often look at consolidated figures to gauge a company's growth potential and stability. A consistent increase in consolidated income over time can signal robust operational efficiency and market competitiveness, thereby attracting more investment. Conversely, declining consolidated figures may raise red flags about a company's future prospects. In conclusion, grasping the nuances of consolidated income and consolidated returns is fundamental for anyone involved in financial analysis, corporate management, or tax planning. These concepts not only facilitate a comprehensive understanding of a corporation's financial standing but also play a significant role in strategic decision-making. As businesses continue to grow and diversify, the relevance of these terms will only become more pronounced, making their mastery essential for success in the financial world.

在金融和会计领域，理解像合并收入和合并申报这样的术语对个人和企业至关重要。这些概念是财务报表编制和分析的核心，特别是在处理大型企业结构中的多个子公司或部门时。合并收入指的是母公司及其子公司所产生的总收入，这些收入被合并到一份财务报表中。这种方法提供了对整个企业集团整体表现的更清晰的认识，因为它汇总了所有相关实体的收入和支出。通过合并这些数字，利益相关者可以评估整个组织的财务健康状况，而不仅仅是个别组成部分。另一方面，合并申报涉及到包括所有隶属于母公司的子公司收入的税务申报。这在跨多个司法管辖区或拥有各种业务部门的公司中特别相关。提交合并申报允许公司报告其集体利润和损失，这可能导致更高效的税务管理。例如，如果一个子公司出现亏损，它可以抵消另一个子公司的利润，从而潜在地减少整个企业集团的总体税负。这些术语的重要性不容小觑。对于投资者来说，理解合并收入对做出明智的决策至关重要。它使他们能够评估公司的整体盈利能力，而不是被单个子公司的表现误导，这可能无法反映母公司的真实财务状况。同样，对于税务专业人士和会计师而言，掌握合并申报的概念对于合规和战略税务规划至关重要。此外，合并的过程不仅仅是一个数学练习；它需要仔细考虑会计原则和法规。公司在编制合并财务报表时必须遵循诸如公认会计原则（GAAP）或国际财务报告准则（IFRS）等标准。这些框架规定了如何处理内部交易、消除重复的收入和支出，并确保合并数字准确反映企业集团的经济现实。此外，合并收入和合并申报的影响超出了简单的报告。它们影响投资策略、公司治理，甚至股票估值。投资者通常查看合并数字，以评估公司的增长潜力和稳定性。随着时间的推移，合并收入的持续增长可能表明强大的运营效率和市场竞争力，从而吸引更多投资。相反，合并数字的下降可能会引发对公司未来前景的警示。总之，掌握合并收入和合并申报的细微差别对于任何参与财务分析、公司管理或税务规划的人来说都是基础。这些概念不仅有助于全面理解公司的财务状况，还在战略决策中发挥着重要作用。随着企业不断增长和多元化，这些术语的相关性只会变得更加突出，使其掌握成为金融世界成功的必备条件。