| 单词 | consolidated financial statement |
| 释义 | consolidated financial statement noun[C] ukusACCOUNTING areportthat givesinformationabout thefinancialpositionof all thecompaniesbelongingto abusinessgroup,ratherthan givinginformationabout eachcompanyseparately: Thegrouphasissuedaninterimconsolidatedfinancialstatementfor the firsthalfof theyear. Examplesofconsolidated financial statementconsolidated financial statement The previously issued consolidated financial statements for 2003 and 2004 should no longer be relied upon. From Wikipedia  This example is from Wikipedia and may be reused under a CC BY-SA license.The main problem is the key requirement to produce consolidated financial statements for all controlled entities. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.The parent company needs to issue consolidated financial statements at the end of the year to reflect this relationship. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.It aims to provide more complete data for fiscal planning by producing consolidated financial statements. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.In the context of financial accounting, "consolidation" refers to the aggregation of financial statements of a group company as consolidated financial statements. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.In consolidated financial statements, all subsidiaries are listed as well as the amount of ownership (controlling interest) that the parent company has in the subsidiaries. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Consolidated financial statements show the parent and the subsidiary as one single entity. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.If a company without subsidiaries is not required to prepare consolidated financial statements, it will be permitted to prepare additional individual financial statements on the above conditions. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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