consolidated financial statement

基本解釋

I hope that this text will be beneficial for the theory and practice of consolidated financial statement .
筆者希望借此對合并會計報表理論與實務操作有所裨益。
And as the premise of consolidated financial statement, the consolidation scope affects deeply the accuracy and usefulness of the data in statement .
合并財務報表是會計界研究的難點之一，而合并范圍的界定是合并財務報表的前提，在很大程度上決定了報表中數(shù)據(jù)的相關(guān)性和可靠性。
Consolidated financial statement to is called the finance accountancy one of the four greatest hard nut to cracks, cause extensive concern of the academic circles in recent years.
合并會計報表被稱為財務會計四大難題之一，近年來引起學術(shù)界的廣泛關(guān)注。