You understand the concept of reporting entity.
你明白何谓“报表上的企业个体概念”。
A reporting entity is an entity for which there are users who rely on the financial statements as their major source of financial information about the entity.
报告主体,是指存在依赖其财务报表作为相关财务信息主要来源的使用者的主体。
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.
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。
应用推荐