个别报表（individual statements）合并报表的对称，指以单个的独立法人作为会计主体的财务报表，它是编制合并报表的基础。
第二类事项和第三类事项比较复杂，需要分析内部事项对于个别报表的影响后在进行抵销。
The second and third kinds are relatively complicated, which have to be offset after we analyze the effect of these transactions on individual cash flow statements.
一些个别的报表可能需要额外的自定义代码。
合并会计报表的真实性受到个别会计报表信息真实性的影响。
The authenticity of Combined financial statement will be influenced by the authenticity of individual financial statements.
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