consolidated profit and loss statement

简明释义

汇总损益表

英英释义

例句

1.The accountant prepared the consolidated profit and loss statement 合并损益表 for the entire group of companies.

会计为整个公司集团准备了合并损益表。

2.During the annual meeting, the CEO presented the consolidated profit and loss statement 合并损益表 to shareholders.

在年度会议上，首席执行官向股东展示了合并损益表。

3.To comply with regulations, the firm submitted its consolidated profit and loss statement 合并损益表 to the financial authorities.

为了遵守规定，该公司向金融监管机构提交了其合并损益表。

4.Investors often look at the consolidated profit and loss statement 合并损益表 to assess the financial health of a corporation.

投资者通常查看合并损益表来评估公司的财务健康状况。

5.The quarterly report included a detailed consolidated profit and loss statement 合并损益表 showing revenue and expenses.

季度报告包括一份详细的合并损益表，显示收入和支出。

作文

In the world of finance and accounting, understanding various financial statements is crucial for making informed business decisions. One such important document is the consolidated profit and loss statement, which plays a key role in providing a comprehensive view of a company's financial performance. This statement aggregates the revenues, costs, and expenses of a parent company and its subsidiaries into a single report, allowing stakeholders to assess the overall profitability of the entire corporate group.The consolidated profit and loss statement reflects the total income generated by all entities under the parent company's umbrella. It includes revenue from sales, services, and other sources, minus the costs incurred in generating that revenue. This holistic approach enables investors, creditors, and management to grasp how well the company is performing as a whole, rather than just looking at individual segments or subsidiaries.One of the primary benefits of a consolidated profit and loss statement is that it eliminates the effects of inter-company transactions. For instance, if one subsidiary sells goods to another subsidiary within the same corporate family, those sales would not be included in the consolidated figures. This ensures that the reported profits are not inflated by internal sales, presenting a clearer picture of external profitability.Moreover, the consolidated profit and loss statement provides valuable insights into the operational efficiency of the entire group. By analyzing the data presented in the statement, stakeholders can identify trends, measure performance against competitors, and make strategic decisions to enhance profitability. For example, if the statement reveals a significant increase in costs relative to revenue, management may need to investigate the underlying reasons and implement cost-control measures.In addition to aiding in internal decision-making, the consolidated profit and loss statement is also essential for external reporting. Publicly traded companies are required to present this statement in their financial disclosures, allowing investors and analysts to evaluate the company's financial health. A strong consolidated profit and loss statement can attract potential investors, while a weak one may raise red flags about the company's viability.Furthermore, the consolidated profit and loss statement can serve as a tool for compliance with regulatory requirements. Various accounting standards, such as Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS), mandate the preparation of consolidated financial statements for companies with multiple subsidiaries. This ensures transparency and consistency in financial reporting across the industry.In conclusion, the consolidated profit and loss statement is a vital financial document that provides a clear overview of a company's profitability by consolidating the financial results of the parent and its subsidiaries. Its ability to eliminate inter-company transactions, offer insights into operational efficiency, and fulfill regulatory obligations underscores its importance in the financial landscape. For anyone involved in finance or business management, mastering the interpretation of this statement is essential for making sound financial decisions and driving organizational success.

在金融和会计的世界中，理解各种财务报表对于做出明智的商业决策至关重要。其中一份重要的文件是合并损益表，它在提供公司财务表现的全面视图方面发挥着关键作用。该报表将母公司及其子公司的收入、成本和费用汇总为一份报告，使利益相关者能够评估整个企业集团的整体盈利能力。合并损益表反映了母公司旗下所有实体所产生的总收入。它包括销售、服务和其他来源的收入，减去产生该收入所发生的成本。这种整体方法使投资者、债权人和管理层能够了解公司作为一个整体的表现，而不仅仅是关注单个部门或子公司。合并损益表的主要好处之一是消除了内部交易的影响。例如，如果一家子公司向另一家子公司出售商品，这些销售将不包含在合并数据中。这确保了报告的利润不会因内部销售而膨胀，从而呈现出外部盈利能力的更清晰画面。此外，合并损益表还提供了有关整个集团运营效率的宝贵见解。通过分析该报表中提供的数据，利益相关者可以识别趋势、衡量与竞争对手的表现，并做出战略决策以提高盈利能力。例如，如果报表显示成本相对于收入显著增加，管理层可能需要调查潜在原因并实施成本控制措施。除了帮助内部决策外，合并损益表对于外部报告也至关重要。上市公司被要求在其财务披露中呈现此报表，使投资者和分析师能够评估公司的财务健康状况。一份强劲的合并损益表可以吸引潜在投资者，而一份疲弱的表则可能引发对公司生存能力的警示。此外，合并损益表还可以作为遵守监管要求的工具。各种会计标准，如公认会计原则（GAAP）和国际财务报告准则（IFRS），要求具有多个子公司的公司编制合并财务报表。这确保了行业内财务报告的透明度和一致性。总之，合并损益表是一份重要的财务文件，通过整合母公司及其子公司的财务结果，提供了公司盈利能力的清晰概述。它消除内部交易、提供运营效率洞察以及满足监管义务的能力突显了其在财务领域的重要性。对于任何参与金融或商业管理的人来说，掌握这一报表的解读对于做出合理的财务决策和推动组织成功至关重要。