conglomerate financial statement

简明释义

联合企业财务报表

英英释义

A conglomerate financial statement is a comprehensive report that consolidates the financial performance and position of a parent company and its subsidiaries, reflecting their combined assets, liabilities, revenues, and expenses.

企业合并财务报表是一个综合报告,整合了母公司及其子公司的财务表现和状况,反映了它们的合并资产、负债、收入和费用。

例句

1.The conglomerate financial statement revealed significant growth in the technology sector of the business.

这份企业合并财务报表显示出该业务在技术部门的显著增长。

2.Investors often analyze the conglomerate financial statement to assess the overall health of the parent company.

投资者通常分析企业合并财务报表以评估母公司的整体健康状况。

3.A thorough understanding of the conglomerate financial statement is essential for making informed investment decisions.

全面理解企业合并财务报表对于做出明智的投资决策至关重要。

4.The company's annual report included a detailed conglomerate financial statement, which provides an overview of all subsidiary financials.

公司的年度报告包含了一份详细的企业合并财务报表,该报表提供了所有子公司的财务概况。

5.The audit firm was tasked with verifying the accuracy of the conglomerate financial statement for compliance purposes.

审计公司负责核实企业合并财务报表的准确性,以确保合规。

作文

In the world of finance and accounting, the term conglomerate financial statement refers to the financial report that consolidates the financial information of a parent company and its subsidiaries. This type of statement is crucial for investors, analysts, and stakeholders as it provides a comprehensive view of the overall financial health of a diversified corporation. A conglomerate typically operates in multiple industries or sectors, making the conglomerate financial statement an essential tool for understanding the performance of various business units within the organization.When analyzing a conglomerate financial statement, one must consider the different segments of the business. Each subsidiary may have its own financial challenges and opportunities, which can significantly impact the overall results. For instance, if a conglomerate has both a manufacturing division and a technology division, the financial performance of these two segments may vary widely due to market conditions, competition, and operational efficiencies. Therefore, the conglomerate financial statement allows stakeholders to assess how well the parent company is managing its portfolio of businesses.Moreover, the conglomerate financial statement is prepared in accordance with accounting standards, such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS). These standards require companies to consolidate their financial statements, ensuring that all financial data from subsidiaries are accurately reflected. This consolidation process involves eliminating any intercompany transactions to avoid double counting revenues and expenses.The importance of a conglomerate financial statement extends beyond just financial reporting; it also plays a vital role in strategic decision-making. For example, if a specific subsidiary is underperforming, the management team can analyze its financial contributions relative to other segments and decide whether to divest, restructure, or invest further in that unit. This strategic insight is invaluable for long-term growth and sustainability.Investors often scrutinize conglomerate financial statements to evaluate the risk and return profile of the entire organization. A well-performing conglomerate can provide a diversified revenue stream, which may reduce volatility and enhance stability during economic downturns. Conversely, if the conglomerate financial statement reveals significant losses in certain segments, investors may perceive increased risk, potentially leading to a decline in stock prices.In conclusion, the conglomerate financial statement serves as a critical instrument in the financial landscape, offering insights into a company's multifaceted operations. By consolidating the financial results of a parent company and its subsidiaries, this statement helps stakeholders make informed decisions regarding investments, management strategies, and overall corporate governance. Understanding the intricacies of a conglomerate financial statement is essential for anyone involved in finance, as it encapsulates the complexities and dynamics of running a diversified business in today’s competitive market.

在金融和会计的世界中,术语企业合并财务报表指的是合并母公司及其子公司的财务信息的财务报告。这种类型的报表对投资者、分析师和利益相关者至关重要,因为它提供了对多元化公司整体财务健康状况的全面视图。企业集团通常在多个行业或领域运营,使得企业合并财务报表成为理解组织内各业务单元表现的重要工具。在分析企业合并财务报表时,必须考虑业务的不同部门。每个子公司可能面临自身的财务挑战和机遇,这可能显著影响整体业绩。例如,如果一个企业集团同时拥有制造部门和技术部门,这两个部门的财务表现可能因市场条件、竞争和运营效率而差异很大。因此,企业合并财务报表使利益相关者能够评估母公司如何管理其业务组合。此外,企业合并财务报表是根据会计准则编制的,例如公认会计原则(GAAP)或国际财务报告准则(IFRS)。这些标准要求公司合并其财务报表,确保所有子公司的财务数据得到准确反映。此合并过程涉及消除任何内部交易,以避免重复计算收入和费用。企业合并财务报表的重要性不仅限于财务报告;它在战略决策中也发挥着至关重要的作用。例如,如果某个特定子公司表现不佳,管理团队可以分析其相对于其他部门的财务贡献,并决定是否剥离、重组或进一步投资该单位。这种战略洞察对于长期增长和可持续性是无价的。投资者通常会仔细审查企业合并财务报表,以评估整个组织的风险和回报特征。表现良好的企业集团可以提供多样化的收入来源,这可能在经济低迷期间降低波动性并增强稳定性。相反,如果企业合并财务报表显示某些部门存在重大损失,投资者可能会感知到增加的风险,从而导致股价下跌。总之,企业合并财务报表在金融领域中充当了一种关键工具,提供了对公司多方面运作的洞见。通过合并母公司及其子公司的财务结果,该报表帮助利益相关者就投资、管理策略和整体公司治理做出明智的决策。理解企业合并财务报表的复杂性对于任何参与金融的人来说都是必不可少的,因为它概括了在当今竞争激烈的市场中运营多元化业务的复杂性和动态性。

相关单词

conglomerate

conglomerate详解:怎么读、什么意思、用法

statement

statement详解:怎么读、什么意思、用法