consolidated statement

简明释义

汇总报表

英英释义

例句

1.The company prepared a consolidated statement for its annual report to show the overall financial position of all subsidiaries.

公司为其年度报告准备了一份合并财务报表，以展示所有子公司的整体财务状况。

2.The auditor reviewed the consolidated statement to ensure compliance with accounting standards.

审计员审查了合并财务报表以确保符合会计标准。

3.Investors often look for a consolidated statement to evaluate the performance of a group of companies under a parent organization.

投资者通常会查看合并财务报表来评估母公司下属一组公司的表现。

4.A consolidated statement is essential for understanding the financial health of a corporation as a whole.

要了解整个公司的财务健康状况，合并财务报表是必不可少的。

5.The consolidated statement reflects the total revenues and expenses of the entire corporate group.

该合并财务报表反映了整个企业集团的总收入和支出。

作文

In the world of finance and accounting, clarity and accuracy are paramount. One of the essential tools that help achieve this is the consolidated statement. A consolidated statement refers to a financial report that aggregates the financial data of a parent company and its subsidiaries into a single comprehensive document. This allows stakeholders to get a clear view of the overall financial health of the entire corporate group rather than just individual entities. When companies grow and expand through acquisitions or mergers, they often have multiple subsidiaries operating under different names. Each subsidiary may produce its own financial statements, which can lead to confusion when trying to assess the performance of the entire organization. This is where the consolidated statement becomes invaluable. It combines the assets, liabilities, revenues, and expenses of all entities involved, providing a holistic view of the company's financial position.For example, consider a large corporation that owns several smaller companies in various sectors. If each subsidiary publishes its own financial statements, investors might struggle to understand how the entire corporation is performing. However, by reviewing the consolidated statement, they can quickly see the total revenues generated, the combined expenses incurred, and the overall profit or loss. This transparency is crucial for making informed investment decisions.Moreover, the consolidated statement is not only beneficial for investors but also for management. It enables executives to evaluate the performance of different segments of the business and identify areas that need improvement. By analyzing the consolidated figures, management can allocate resources more effectively and strategize for future growth.Another important aspect of the consolidated statement is compliance with accounting standards. Many countries require publicly traded companies to present their financial results in a consolidated format. This ensures consistency and comparability across different organizations, which is vital for regulators, analysts, and investors alike.However, preparing a consolidated statement is not without its challenges. The process involves eliminating intercompany transactions to avoid double counting. For instance, if one subsidiary sells products to another, the revenue recognized by the selling subsidiary must be eliminated from the consolidated figures to reflect the true financial position of the group. This requires careful accounting practices and a thorough understanding of the relationships between the companies involved.In conclusion, the consolidated statement plays a critical role in the financial reporting landscape. It provides a clear and comprehensive overview of a corporate group's financial performance, enabling better decision-making for investors, management, and regulators. As businesses continue to grow and evolve, the importance of accurate and transparent financial reporting through tools like the consolidated statement will only increase. Understanding how to interpret and analyze these statements is essential for anyone involved in finance or investment, ensuring they can navigate the complexities of modern corporate structures effectively.

在金融和会计的世界中，清晰和准确至关重要。帮助实现这一目标的基本工具之一是合并财务报表。合并财务报表指的是将母公司及其子公司的财务数据汇总成一份全面的财务报告。这使得利益相关者能够清楚地了解整个企业集团的整体财务健康状况，而不仅仅是单个实体。当公司通过收购或合并而不断增长和扩展时，它们通常会拥有多个以不同名称运营的子公司。每个子公司可能会发布自己的财务报表，这可能导致在评估整个组织的绩效时产生混淆。这就是合并财务报表变得无价之宝的地方。它结合了所有相关实体的资产、负债、收入和费用，提供了公司财务状况的整体视图。例如，考虑一家拥有多个小型公司的大型企业。如果每个子公司发布自己的财务报表，投资者可能会难以理解整个公司的表现。然而，通过查看合并财务报表，他们可以快速看到产生的总收入、发生的综合费用以及整体利润或亏损。这种透明度对于做出明智的投资决策至关重要。此外，合并财务报表不仅对投资者有利，而且对管理层也同样重要。它使高管能够评估业务不同部门的表现，并识别需要改进的领域。通过分析合并的数字，管理层可以更有效地分配资源，并为未来的增长制定战略。合并财务报表的另一个重要方面是遵守会计准则。许多国家要求公开交易的公司以合并格式呈现其财务结果。这确保了不同组织之间的一致性和可比性，这对于监管机构、分析师和投资者来说至关重要。然而，准备合并财务报表并非没有挑战。这个过程涉及消除公司间交易，以避免重复计算。例如，如果一个子公司向另一个子公司出售产品，则必须从合并数字中消除卖方子公司确认的收入，以反映集团的真实财务状况。这需要仔细的会计实践和对相关公司之间关系的透彻理解。总之，合并财务报表在财务报告领域中发挥着关键作用。它提供了企业集团财务表现的清晰和全面的概述，使投资者、管理层和监管者能够做出更好的决策。随着企业的不断增长和发展，通过像合并财务报表这样的工具进行准确和透明的财务报告的重要性只会增加。理解如何解读和分析这些报表对于任何参与金融或投资的人来说都是必不可少的，确保他们能够有效地应对现代企业结构的复杂性。