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.
企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量等有关的所有重要交易或者事项。
Accounting information provided by an enterprise shall reflect all important transactions or events that relate to its financial position, operating results and cash flows.
新会计准则的实施，不仅影响企业的财务状况和经营成果，而且对企业的申报纳税也产生重大影响。
The implementation of New Accounting Standards will have significant influence on financial status and achievement as well as tax declarations of enterprises.
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