The scope of consolidated financial statements includes the Company and its subsidiaries.
合并财务报表的合并范围包括本公司及其子公司。
Segment financial reporting is a very useful supplement to consolidated financial statements.
分部财务报告是合并财务报告的有益补充。
If the financial statements are consolidated financial statements, an indication shall be given.
财务报表是合并财务报表的，应当予以标明。
Consolidated financial statements are most likely to provide useful information to the greatest number of users.
合并财务报表最有可能向尽可能多的使用者提供有用信息。
Fixed assets Details of the movements in fixed assets are set out in note 15 of the consolidated financial statements.
固定资产固定资产的变动详情载于综合财务报表附注15。
Retirement schemes Particulars of the retirement schemes are set out in note 39 to the consolidated financial statements.
退休计划有关该等退休计划的摘要载于综合财务报表附注39。
So we say that study on consolidation scope of consolidated financial statements is of theoretical and realistic meaning.
因此，对于合并报表范围的研究有其重要的理论和现实意义。
The principal activities and other particulars of the subsidiaries are set out in note 17 of the consolidated financial statements.
附属公司的主要业务及其他资料载于综合财务报表附注17 。
For example, a company that owns a garage and a textile factory cannot be analysed solely on its consolidated financial statements.
例如，拥有一个车库和一家纺织厂的公司，只有分析其合并会计报表就分析不透彻。
Since the publication of its first consolidated financial statements in 1971, Air Liquide has posted strong and steady earnings growth.
自1971年公布其第一份合并财务报表以来，保持了经营结果持续强势稳定增长。
The Consolidated Difference has been one of the important factors which make a notable impact on fair presentation of the Consolidated Financial Statements.
合并价差一直是影响合并财务报表公允反映的重要因素之一。
An enterprise which provides consolidated financial statements to outsiders shall disclose segment information on the basis of consolidated financial statements.
对外提供合并财务报表的企业，应当以合并财务报表为基础披露分部信息。
Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.
当今会计理论界关于合并会计理论主要有三种，即实体理论、所有权理论和母公司理论。
With the establishment of the modern enterprise system and the rapid development of enterprise groups, the consolidated financial statements become more and more important.
随着现代企业制度的建立，企业集团的不断发展壮大，合并会计报表已显得越来越重要。
The "supervision bureau of consolidated financial statements " refers to the agency of CBRC at the place where the leading reporting bank of a foreign-funded bank is located.
并表监管局是指外资银行主报告行所在地银监会派出机构；
The preparation of the consolidated financial statements, which is one of the four difficult issues in the financial accounting field, has aroused general concern of the world.
合并报表问题是当前财务会计的四大难题之一，受到世界范围内的广泛关注。
In recent years, China's accounting session has introduced a large number method of foreign consolidated financial statements and started relevant theories and practice actively.
近年来，我国会计界对国外合并财务报表的方法进行了大量的介绍，相关理论和实践探索也在积极展开。
In chapter 4, besides clarifying the flow path of accounting, the issues of consolidated financial statements and the combination of finance and business are the focuses of this chapter.
其中，在第四章会计集中核算部分除讨论集中核算的流程性不足外，重点讨论了合并财务报表及财务业务一体化这两个话题；
The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error.
审计人会对财务报表中由于欺诈或失误而导致重大漏报误报的风险进行评估，从而选择合适的审计程序。
For Banks which are required by the Competent Authority to produce consolidated financial statements, such ratio between equity capital and risk assets shall also be met on such consolidated basis.
银行经主管机关规定应编制合并报表时，其合并后之自有资本与风险性资产之比率，亦同。
Consolidated statements is one of the three problems in financial accounting now.
合并会计报表是当前财务会计的三大难题之一。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Financial statements of an invested enterprise engaged in special line of business not suitable for consolidation, may not be consolidated, but they shall be submitted together.
非凡行业的企业不宜合并的，可不予合并，但理卖将其会计报表一并报送。
Financial statements of an invested enterprise engaged in special line of business not suitable for consolidation, may not be consolidated, but they shall be submitted together.
非凡行业的企业不宜合并的，可不予合并，但理卖将其会计报表一并报送。
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