财务报表是合并财务报表的，应当予以标明。
If the financial statements are consolidated financial statements, an indication shall be given.
合并财务报表的合并范围包括本公司及其子公司。
The scope of consolidated financial statements includes the Company and its subsidiaries.
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。
Consolidated financial statements are most likely to provide useful information to the greatest number of users.
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。
The Consolidated Difference has been one of the important factors which make a notable impact on fair presentation of the Consolidated Financial Statements.
合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。
Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory.
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。
An enterprise which provides consolidated financial statements to outsiders shall disclose segment information on the basis of consolidated financial statements.
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。
Since the publication of its first consolidated financial statements in 1971, Air Liquide has posted strong and steady earnings growth.
合并财务报表的编制，受到不同合并观念的影响，而不同的合并观念源自不同的权益理论。
Proprietary theory and entity theory are the most primary equity theories. Equity theories have important influence on concepts of consolidating financial statements.
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 recent years, China's accounting session has introduced a large number method of foreign consolidated financial statements and started relevant theories and practice actively.
因此1988年的合并财务报表所显示的Cofipex的股份归于布伊格股份有限公司名下，就像是该集团所拥有。
Hence the consolidated balance sheet for 1988 shows Cofipex's stake in Bouygues SA as shares that the group held in itself.
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；
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.
合并财务报表是会计界研究的难点之一，而合并范围的界定是合并财务报表的前提，在很大程度上决定了报表中数据的相关性和可靠性。
The consolidated scope is the criteria of the consolidated subsidiaries in the group, which means not all the subsidiaries are combined by the parent company.
类型相似的关联方交易，在不影响财务报表阅读者正确理解关联方交易对财务报表影响的情况下，可以合并披露。?。
The affiliated party transactions of similar types may be disclosed in aggregate in case that it does not affect readers' correct understanding of the financial statements.
在国际经营中，跨国公司母、子公司的财务报表合并将产生会计风险。
Accounting exposures will arise along with the combination of financial statement between parent company and its subsidiary.
参与公司年度预算编制，包括成本，财务报表编制与合并，中期财务报表编制等。
Record the expenses of Labor Union. Participate the annual budgeting preparation, including costing, financial reports preparation and consolidation, as well as the MTP.
如果将这些合并起来形成一个标准的财务报表的话，反而会妨碍我们分析。
Therefore, lumping them together, as is done in standard financial statements, impedes analysis.
负责月度、季度、年度财务报表的编制及其子公司会计报表的审核合并及分析。
Responsible for the monthly, quarterly and annual financial statements of the preparation of its subsidiaries and the accounting statements of the audit and analysis of the merger.
一个报告实体呈报：合并了自身的及其控制的实体的资产，负债，收入，费用和现金流的财务报表。
A reporting entity presents financial statements that consolidate its assets, liabilities, equity, income, expenses and cash flows with those of the entities that it controls.
本次修订要求将财务报表信息以共同的特征为基础进行合并，并引入综合收益表。
The changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of comprehensive income.
本次修订要求将财务报表信息以共同的特征为基础进行合并，并引入综合收益表。
The changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of comprehensive income.
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