consolidated financial statements

consolidated financial statements的基本解释

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[经] 合并财务报表

与consolidated financial statements相关的网络例句 [注：此内容来源于网络，仅供参考]

Because traditional finance subject utmostly canonize the rational selected mode and methodology which keep the form of the financial interest need of the enterprise and its stockholders and the network of their financial relationship out of its analytic area, so liking the mainstream economics, traditional finance subject can not offer trustworthy explains to many financial affairs and can not prescribe the right policy prescription to the important financial problems, either. As a result of the logistic and realistic errors in the traditional mode, it will have an important and practical meaning to bring the new system principle into the analytic area of the financial subject and to develop the financial theory. The main points of this dissertation are as follows: The financial affairs of an enterprise are not the inner actions of the individual firm, but the function of the financial network of stockholders, so we should use the limit of the affairs not the inner property or inner driving force to interpret the financial affairs of an enterprise, we should use the method of circuital analysis not of individual analysis to investigate the financial affairs of an enterprise; The financial affairs of an enterprise is a social behavior, it is involved in the social structure and is restricted by the social structure, so we should care for the social characters, social responsibilities and social effects of the financial affairs of an enterprise; The financial network of stockholders is composed of five phases as follows: the finance of external stockholders, the finance of the operator, the finance of function, the finance of subsection and the finance of the stuff, in which the finance of the operator is dominant; The operational intensity and efficiency of the financial network of stockholders are influenced by technical factor as well as institutional factor, in which institutional factor is the fundamental character of financial affairs. Ultimately the substance of the financial affairs is the arrangement and operation for the financial system by stockholders; The relationship between enterprise and its stockholders is cooperative and conflicting. The important mechanism to solve the financial conflict between stockholders is the construction of the financial system, including the formal and informal system construction. Information and faith are the important mechanism to coordinate the financial conflict between stockholders, so we should pay much attention to the research of formal and informal system.

本文的主要观点是：企业财务行为不是企业个体内部的行为，而是利益相关者财务网络行为，因此应当用对行为的结构限制而不是企业个体的内在属性或内在驱力来解释企业的财务行为，用网络分析的方法而不是个体分析的方法研究企业财务行为；企业财务行为是一种社会行为，它嵌入于社会结构之中，受企业财务所处的社会结构的限定，因此应当关注企业财务行为的社会性质、社会责任和社会后果；利益相关者财务网络内含外部利益相关者财务、经营者财务、职能财务、分部财务和员工财务五个层次，其中经营者财务在其中占据主导地位；利益相关者财务网络的运作强度与运作效率既受技术性因素的影响，又受制度性因素的影响，其中制度性是财务的根本属性，企业财务的实质说到底还是面向利益相关者的一种财务制度性的安排与运作；企业与利益相关者之间以及利益相关者相互之间的财务关系具有合作性与冲突性，化解利益相关者财务冲突的重要机制是财务性的制度建设，包括正式制度建设与非正式制度建设，信息和信任是协调利益相关者财务冲突的重要机制，因此应当高度关注财务的正式和非正式制度的研究。

The advent of the era of knowledge economy widened the space for the development of financial management and scope of change in the financial management methods and content, will the concept of financial management, financial management objectives, financial management, financial management and financial reporting model as far-reaching influence, we must creat financial management concepts, goals, methods, content and financial reporting model ,make the enterprise financial management goals evolute to a higher level,convert the original pursuing their own interests and objectives to maximize wealth of knowledge to maximize the financial management Target.

知识经济时代的来临拓宽了财务管理发展的空间和范围，改变了财务管理方式与内容，将对财务管理观念、财务管理目标、财务管理方式、财务管理内容和财务报告模式产生深远地影响，必须对企业财务管理观念、目标、方式、内容以及财务报告模式进行创新，促使企业财务管理的目标向高层次演化，把原有追求企业自身利益和财富最大化的目标将转向知识最大化的财务管理目标。

Article 11If the exchange gain or loss of any monetary item formed by an intra-group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements.

第十一条企业集团内部交易形成的货币性项目的汇兑收益或损失，不能在合并财务报表中全额抵销的，该货币性项目的外汇风险可以在合并财务报表中指定为被套期项目。

与consolidated financial statements相关的网络解释 [注：此内容来源于网络，仅供参考]

Financial expense：财务费用 financial expense 财务费用

1610 1 financial decision 财务决策 financial decision 财务决策 | 1613 1 financial expense 财务费用 financial expense 财务费用 | 1614 1 financial forecast 财务预测 financial forecast 财务预测

financial leverage ratio：财务杠杆比率 financial leverage ratio 财务杠杆比率

1621 1 financial leverage 财务杠杆作用 financial leverage... | 1622 1 financial leverage ratio 财务杠杆比率 financial leverage ratio 财务杠杆比率 | 1623 1 financial management 财务管理 financial manage...

financial futures：金融期货 financial futures 金融期货

1614 1 financial forecast 财务预测 financial forecast 财务预测 | 1615 1 financial futures 金融期货 financial futures 金融期货 | 1616 1 financial highlight 重点财务数据 financial highlight 重点财务数...