consolidated financial statements 合并財務(wù)報表
consolidated Balance Sheet/Consolidated Statement of Financial Position 合并資產(chǎn)負債表
consolidated Income Statement 合并利潤表
consolidated Statement of changes in owners’ equity (or shareholders’ equity)合并所有者權(quán)益變動表(合并股東權(quán)益變動表)
consolidated cash flow statement 合并現(xiàn)金流量表
e.g.The consolidated cash flow statement shall be prepared by the parent by combining the cash flow statements of the parent and its subsidiaries，after eliminating the effects of intragroup transactions，i.e.transactions between the parent and its subsidiaries and transactions between subsidiaries，on the consolidated cash flow statement.
【譯】合并現(xiàn)金流量表應(yīng)當以母公司和子公司的現(xiàn)金流量表為基礎(chǔ)，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部交易對合并現(xiàn)金流量表的影響后，由母公司合并編制。
parent company 母公司
on the basis of control 以控制為基礎(chǔ)
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專題:2014注會試題專題 注會備考 綜合階段考試案例分析 命題趨勢及應(yīng)試技巧 復(fù)習(xí)指導(dǎo)
