consolidated income statement

简明释义

合并损益表

英英释义

例句

1.Investors often look at the consolidated income statement to assess the overall profitability of a company.

投资者通常查看合并收益表以评估公司的整体盈利能力。

2.The consolidated income statement helps stakeholders understand the financial performance of all subsidiaries.

这份合并收益表帮助利益相关者了解所有子公司的财务表现。

3.Our CFO emphasized the importance of accurate reporting in the consolidated income statement.

我们的首席财务官强调了在合并收益表中准确报告的重要性。

4.The annual report included a detailed consolidated income statement to show year-over-year growth.

年报中包含了一份详细的合并收益表，以显示逐年增长情况。

5.The accountant prepared the consolidated income statement for the entire group of companies.

会计为整个公司集团准备了合并收益表。

作文

The concept of a consolidated income statement is essential for understanding the financial health of a corporate group. A consolidated income statement combines the revenues, expenses, and profits of a parent company and its subsidiaries into a single financial report. This document provides stakeholders with a comprehensive view of the company's overall performance, allowing investors and analysts to assess profitability more accurately. To understand the significance of a consolidated income statement, one must first grasp what consolidation means in the context of financial reporting. Consolidation occurs when a parent company owns a controlling interest in one or more subsidiary companies. By consolidating the financial statements, the parent company can present a unified picture of its financial status, eliminating any intercompany transactions that might distort the true financial position. One of the primary advantages of a consolidated income statement is that it reflects the total earnings generated by the entire corporate group. This is particularly important for investors who want to evaluate the performance of the whole entity rather than individual parts. For instance, if a parent company has several subsidiaries operating in different sectors, the consolidated income statement will show how these various segments contribute to the overall revenue and profit. This holistic view helps in making informed investment decisions. Moreover, a consolidated income statement enhances transparency. By providing a clear picture of all revenues and expenses, it allows stakeholders to see how well the company is managing its resources. It also aids in identifying trends over time, which can be crucial for strategic planning. For example, if a company notices that one of its subsidiaries consistently underperforms, it can take corrective actions to address the issue. In addition to its benefits, preparing a consolidated income statement can be complex. Companies must ensure that they adhere to accounting standards, such as Generally Accepted Accounting Principles (GAAP) or International Financial Reporting Standards (IFRS), which dictate how consolidations should be performed. This often involves significant adjustments to eliminate intercompany sales and expenses, ensuring that the financial results reflect only external transactions. Furthermore, the preparation of a consolidated income statement requires meticulous record-keeping and coordination among various subsidiaries. Each subsidiary must maintain accurate financial records that align with the parent company's reporting requirements. This can be challenging, especially for multinational corporations with diverse operations across different regions and regulatory environments. In conclusion, a consolidated income statement is a vital tool for assessing the financial performance of a corporate group. It provides a comprehensive overview of the revenues and expenses of the parent company and its subsidiaries, enabling stakeholders to make informed decisions. Despite the complexities involved in its preparation, the benefits of transparency and a holistic view of financial performance make the consolidated income statement an indispensable part of corporate financial reporting. Understanding this concept is crucial for anyone involved in finance, investment, or corporate management, as it plays a significant role in evaluating the success and sustainability of a business in today's competitive environment.

合并收益表的概念对于理解企业集团的财务健康至关重要。合并收益表将母公司及其子公司的收入、费用和利润合并为一份财务报告。该文件为利益相关者提供了公司整体业绩的全面视图，使投资者和分析师能够更准确地评估盈利能力。要理解合并收益表的重要性，首先必须掌握在财务报告上下文中合并的含义。当母公司拥有一个或多个子公司的控股权时，就会发生合并。通过合并财务报表，母公司可以呈现其财务状况的统一图景，消除任何可能扭曲真实财务状况的内部交易。合并收益表的主要优势之一是它反映了整个企业集团产生的总收益。这对于希望评估整个实体表现而非单个部分的投资者尤为重要。例如，如果母公司有多个子公司在不同部门运营，合并收益表将显示这些不同部门如何对整体收入和利润做出贡献。这种整体视图有助于做出明智的投资决策。此外，合并收益表增强了透明度。通过提供所有收入和费用的清晰图像，它使利益相关者能够看到公司如何管理其资源。它还帮助识别随时间变化的趋势，这对于战略规划至关重要。例如，如果一家公司注意到其某个子公司持续表现不佳，它可以采取纠正措施来解决问题。除了其好处之外，准备合并收益表可能很复杂。公司必须确保遵循会计准则，例如一般公认会计原则（GAAP）或国际财务报告准则（IFRS），这些准则规定了合并应如何进行。这通常涉及对内部销售和费用进行重大调整，以确保财务结果仅反映外部交易。此外，准备合并收益表需要仔细的记录保存和各子公司之间的协调。每个子公司必须维护与母公司报告要求一致的准确财务记录。这可能具有挑战性，尤其是对于在不同地区和监管环境中拥有多样化运营的跨国公司。总之，合并收益表是评估企业集团财务业绩的重要工具。它提供了母公司及其子公司的收入和费用的全面概述，使利益相关者能够做出明智的决策。尽管其准备过程中涉及复杂性，但透明度和对财务业绩的整体视图的好处使合并收益表成为企业财务报告不可或缺的一部分。理解这一概念对于任何参与财务、投资或企业管理的人来说都是至关重要的，因为它在评估企业在当今竞争环境中的成功和可持续性方面发挥着重要作用。