Foreign Currency TranslationConsolidated Financial StatementsThis study aims at analysing whether, and to what extent, different translation methods can be effective in order to draw up consolidated financial statementsSocial Science Electronic Publishing...
inconsistent statements 不相容语句 相似单词 Entity 实体描述一个项目的有关信息被储存起来,一个实体可以是有形的,也可以是无形的,例如一个员工、一个部门、一个地方或一件事。 entity n. 实体,实存物,独立存在体 consolidated adj. 加固的,统一的 [consolidate]的过去式、过去分词 concept n. 1.[C]概念...
F基金是一个在F辖区成立的投资基金,它在香港设有办公室,并在香港从事辖区G公司股票的各种交易,它在香港收取来自G辖区的股息和处置收益。按照F辖区的会计准则,F基金在编制财务报表时没有与其被投资公司进行合并。 Since Fund F and its investee companies were not included in any consolidated financial statements,...
aNo provision for Hong Kong Profits Tax has been made in the consolidated financial statements as the Company incurred tax for both years. No provision for Hong Kong Profits Tax has been made in the consolidated financial statements as the Company incurred tax for both years.[translate]...
[translate] aconsolidated financial statements-means and purpose of preparation reasons of not announcing of consolidated financial statements in bosnia and herzegovina 巩固的财政在波斯尼亚和黑塞哥维那声明意味和准备原因的目的不宣布合并财务报表[translate]...
2.1 General differences of consolidated financial statements in German GAAP and IAS/IFRS 2.2 Explanation of a major difference between the German GAAP and IAS/IFRS 3 Conclusion Zielsetzung und Themenschwerpunkte (Objectives and Key Themes) This study examines the major differences between consolidated ...
financial statements exceeds the carrying amountin the consolidated financial statementsofthe investee’s net assets including goodwill. asiasat.com asiasat.com 於附屬公司或共同控制實體之投資,如果所收取的股息超過附屬公司或共同控制實體於宣布 股息期內的綜合收益總額,或該項投資於個別財務報表之賬面值超過...
(3) The amount of the joint venture’s 31 December 2018 total assets (in $ millions) that will be included on Supreme Healthcare’s consolidated financial statements will be closest to: A. $0. B. $750. C. $1,500. 解析:选B。根据比例合并法,Supreme Healthcare的合并财务报表将包括其在合...
included in consolidated financial statements of the subsidiaries and their changes are as follows: 翻译结果5复制译文编辑译文朗读译文返回顶部 Includes subsidiary company of and the change situation the consolidated financial statement is as follows: ...
Consolidationinvolves taking multiple accounts or businesses and combining the information into a single point. In financial accounting, consolidated financial statements provide a comprehensive view of the financial position of both theparent companyand itssubsidiaries, rather than one company’s stand-alone...