consolidated statement

简明释义

合并决算表,综合资产负债表,综合财务表

英英释义

例句

1.The consolidated statement includes all revenues and expenses from the parent company and its subsidiaries.

该合并报表包括母公司及其子公司的所有收入和支出。

2.The accountant prepared the consolidated statement for the entire fiscal year to reflect the performance of all subsidiaries.

会计师为整个财政年度准备了合并报表，以反映所有子公司的业绩。

3.Investors often rely on the consolidated statement to assess the overall financial health of a corporation.

投资者通常依赖于合并报表来评估公司的整体财务健康状况。

4.The CEO presented the consolidated statement to the board, highlighting significant growth in revenue.

首席执行官向董事会展示了合并报表，强调了收入的显著增长。

5.During the audit, the firm reviewed the consolidated statement to ensure accuracy in reporting.

在审计过程中，公司审查了合并报表以确保报告的准确性。

作文

In the world of finance and accounting, the term consolidated statement refers to a financial report that combines the financial performance and position of a parent company with that of its subsidiaries. This type of statement is crucial for investors, stakeholders, and management as it provides a comprehensive overview of the entire corporate group’s financial health. A consolidated statement is particularly important because it eliminates inter-company transactions and balances, giving a clearer picture of the actual financial standing of the organization as a whole.When companies grow, they often acquire other businesses or establish subsidiaries. While individual financial statements for each entity are useful, they can be misleading when assessing the overall performance of the corporate group. For example, if a parent company owns several subsidiaries, each with its own financial statement, it may appear that the parent company is performing well while the subsidiaries are not. However, a consolidated statement allows analysts to see the combined results, revealing the true performance of the entire organization.The preparation of a consolidated statement involves several steps. First, all subsidiary financial statements must be gathered. Next, any inter-company transactions—such as sales between the parent and subsidiaries—must be eliminated to avoid double counting. This process ensures that the consolidated figures accurately reflect the financial results of the entire group rather than inflating revenues or expenses through internal transactions.There are two main types of consolidated statements: the consolidated income statement and the consolidated balance sheet. The consolidated income statement summarizes the revenues, expenses, and profits of the corporate group over a specific period. In contrast, the consolidated balance sheet provides a snapshot of the group's assets, liabilities, and equity at a particular point in time. Both statements are essential for understanding the financial dynamics of the organization.Investors and analysts rely heavily on consolidated statements when making investment decisions. By analyzing these reports, they can assess the profitability, liquidity, and solvency of the entire corporate group. For instance, a strong consolidated income statement might indicate that the parent company and its subsidiaries are generating substantial profits, which could signal a good investment opportunity. Conversely, a weak consolidated balance sheet might raise red flags about potential financial instability within the group.Moreover, regulatory bodies often require companies to present consolidated statements to ensure transparency and accountability. This requirement helps protect investors and the public by providing a clear view of a company’s financial operations. Without these consolidated reports, stakeholders might find it challenging to gauge the true financial condition of a corporate group, leading to uninformed investment choices.In conclusion, the concept of a consolidated statement is vital in the realm of corporate finance. It serves as a powerful tool for stakeholders to understand the complete financial picture of a parent company and its subsidiaries. By combining individual financial statements into a single, cohesive report, a consolidated statement enhances transparency and provides valuable insights into the overall performance and stability of the corporate group. As businesses continue to expand and evolve, the importance of accurate and comprehensive consolidated statements will only grow, underscoring their significance in financial reporting and analysis.

在金融和会计领域，术语合并报表指的是将母公司的财务表现和子公司的财务状况结合在一起的财务报告。这种类型的报表对投资者、利益相关者和管理层至关重要，因为它提供了整个企业集团财务健康状况的全面概述。合并报表尤其重要，因为它消除了公司内部交易和余额，给出了组织整体实际财务状况的更清晰的画面。当公司成长时，它们通常会收购其他企业或建立子公司。虽然每个实体的单独财务报表是有用的，但在评估企业集团的整体表现时可能会产生误导。例如，如果一家母公司拥有几家子公司，每个子公司都有自己的财务报表，可能会显得母公司表现良好，而子公司却不然。然而，合并报表使分析师能够看到综合结果，从而揭示整个组织的真实表现。准备合并报表涉及几个步骤。首先，必须收集所有子公司的财务报表。接下来，必须消除任何内部交易，例如母公司与子公司之间的销售，以避免重复计算。这个过程确保合并数字准确反映整个集团的财务业绩，而不是通过内部交易夸大收入或费用。合并报表主要有两种类型：合并损益表和合并资产负债表。合并损益表总结了企业集团在特定期间内的收入、费用和利润。相反，合并资产负债表提供了集团在某一时点的资产、负债和股东权益快照。这两份报表对于理解组织的财务动态至关重要。投资者和分析师在做出投资决策时非常依赖合并报表。通过分析这些报告，他们可以评估整个企业集团的盈利能力、流动性和偿债能力。例如，强劲的合并损益表可能表明母公司及其子公司正在产生可观的利润，这可能意味着一个好的投资机会。相反，薄弱的合并资产负债表可能会引发对集团潜在财务不稳定的警告。此外，监管机构通常要求公司提交合并报表以确保透明度和问责制。这一要求有助于保护投资者和公众，通过提供公司财务运营的清晰视图，防止误导性的投资选择。如果没有这些合并报告，利益相关者可能会发现很难评估企业集团的真实财务状况，从而导致不明智的投资选择。总之，合并报表的概念在企业财务领域至关重要。它作为一个强有力的工具，使利益相关者能够理解母公司及其子公司的完整财务图景。通过将单独的财务报表合并为一个统一的报告，合并报表增强了透明度，并提供了对企业集团整体表现和稳定性的宝贵见解。随着企业不断扩展和发展，准确和全面的合并报表的重要性只会增加，强调了它们在财务报告和分析中的重要性。