财务合并没有如此广泛的横向适用性，仍是超过62%的实施的一部分。
Financial consolidation, which does not have such wide horizontal applicability, is still part of more than 62% of implementations.
第二章是用户需求分析。主要介绍了对财务合并报表系统的功能要求，以及系统实施前后必须解决的一系列问题。
At the second part, this paper analyses requirements of this project and some questions which must be solved after or before this system is put in practice.
随着第二季度的结束，克莱斯勒的财务业绩和资产负债表将与菲亚特合并。
With the close of the second quarter, Chrysler's financial results and balance sheet will be integrated with Fiat's.
合并报表是将企业集团视为单一会计主体，从企业集团的整体出发，反映整个企业集团的财务状况和经营成果的报表。
Combined report is a kind of report which reflects financial state and business result of whole enterprise group by considering the enterprise group as a unique accounting main part.
报告就是合并了这些语义、使用经过严格控制的上下文表达财务信息(用XBRL的说法就是业务事实)的一些实例文档。
The reports are instance documents incorporating these semantics, conveying financial information (business facts in XBRL parlance) in a carefully controlled context.
本文分析了高校合并后财务管理中存在的问题，并提出了强化财务管理的相应措施。
This article analyzes the existing problems in the financial management after the college mergence and raises the countermeasures of strengthening financial management.
合并会计报表问题是当前财务会计的难题之一。
Consolidated accounting statement is one of the difficult problems in financial accounting field.
通过对合并会计报表信息的分析，揭示企业集团财务决策和财务控制的深层问题。
By analysis of merging accounting report forms information, the enterprise financial decision and the deep problems of financial control are brought to light.
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.
由于高校合并具有其自身的特殊性，因此，合并后高校的财务管理工作必然成为高校管理工作的重要内容之一。
Since the college mergence has its peculiarities, the management of college finance will surely become one of the important work of college administration.
合并会计报表是当前财务会计的三大难题之一。
Consolidated statements is one of the three problems in financial accounting now.
合并院校的财务管理是指高校合并后其有关资金的组织、筹集、融通、使用、结算、分配以及资金使用效益等管理工作的总称。
The financial management of college mergence refers to the funds organizing, funds raising, funds circulating, funds spending, funding settling, funds distributing and the benefit of funds using.
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.
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.
院校合并中会遇到很多问题，其中70 %左右的问题与财务有关。
Various problems will arise from the combination of colleges, 70% percent of which will be related to finance.
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.
关于业务绩效的财务信息不应局限在合并部门或区域的各个结果上。
Financial information about business performance should not be limited to consolidating the individual results of departments or regions.
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.
企业合并涉及巨额财务利益，不同的会计处理方法会影响到各方的财务利益及合并的最终结果。
Enterprise merging involves enormous amounts of financial interests. Selection of different accounting method will affect the financial interests of various parties and the final result of merging.
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.
企业合并重组后必须进行整合管理，以达到财务适应、经营适应、组织适应之目的，文章从四个方面论述了整合管理的步骤和内容。
It is necessary for enterprise to carry out conformity management after its merge and reorganize so as to adapt to accounting, running and organization.
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.
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.
购买法和权益集合法对企业合并的财务状况和损益有着不同的影响。
Consolidated financial statement is influenced by the choice between the purchase method and the pooling of interest method.
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.
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.
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