就上市公司股利分配而言，母公司只有依照合并报表净利润与母公司报表净利润两者孰低原则进行股利分配，才能确保财务稳健；
From the perspective of dividend distribution, only if parent firm makes decisions upon the lower of the consolidated and parent earnings, financial soundness will be attained.
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.
显示母公司及其下属公司的所有资产、负债、以及帐户情况的财务报表。
A financial statement that shows all the assets, liabilities, and operating accounts of a parent company and its subsidiaries.
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