合伙企业(partnership enterprise) 合并资产负债表(consolidated balance sheet) 合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) 合并现金流量表(consolidated statement of cash flow) 合并价差(cost-book value differentials) 合并会计报表(consolidated financial statements) 购买法(purch...
财务管理英文术语 A Accelerated methods of depreciation 加速折旧法Accounting equation 会计等式 Accounting period会计期间 Accounts payable 应付账款 Accounts payable turnover 应付账款周转 Accounts receivable应收账款 Accounts receivable turnover 应收账款周转 Accrual accounting 权责发生制会计 Accruals 应计项目 Acc...
Audit of Consolidated Financial Statements Responsibility of Parent Company, Auditor of the Consolidated Financial Statements; Audit Considerations - Permanent Consolidation, Current Period Consolidation; Reporting Audit of Group Financial Statements including the work of Component Auditors (SA 600 Using the Wo...
in addition to the unaudited condensed interim consolidated financial statements for the three and six months ended June 30, 2015, together with the notes ... GM Inc 被引量: 0发表: 0年 (ORIGINALLY ISSUED IN TURKISH) We have reviewed the accompanying condensed consolidated financial position of ...
合并报表consolidated financial statements 办理活动论management activities perspective 办理会计management accounting 办理东西论management tool perspective 股份制企业会计accounting of stock companies 公认会计原那么generally accepted accounting principle, GAAP 公共会计public accounting 工业会计accounting of industrial enter...
financial performance, changes in equity and cash flows of the Group for the financial year covered by the consolidated financial statements; and (b) at the date of this statement, there are reasonable grounds to believe that the Company will be able to pay its debts as and when they fall ...
Financial statements to be filed with SEC include 4. Consolidation of subsidiary companies: Under Indian GAAP (AS 21), Consolidation of Accounts of subsidiary companies is not mandatory. AS 21 is mandatory if an enterprise presents consolidated financial statements. In other words, the accounting ...
It is noteworthy that Ind AS 110,Consolidated Financial Statements, applies in respect of consolidation of not only those subsidiaries that were acquired by way of business combinations but also those entities which were formed by the parent itself and have been the parent'...
293 Analysis of cash and cash equivalents: 現金及現金等價物分析: Cash at banks and in hand 銀行及手頭現金 109,192,843 46,456,293 NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS For the six months ended 30 June 2021 截至二零二一年六月三十日止六個月 簡明綜合中期財務報表附註 ...
2017 2016 二零一七年 二零一六年 HK$’000 HK$’000 千港元 千港元 Not later than 1 year 少於一年 8 687 Later than 1 year but not later than 5 years 一年以後但五年以內 35 32 Later than 5 years 五年以後 323 333 366 1,052 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 綜合財務報表附註 198 ...