合并财务报表

Consolidated accounting statement is one of the difficult problems in financial accounting field.

摘 要：合并会计报表问题是当前财务会计的难题之一。

These specified forms do not purport to be financial statements and are prepared in accordance with Group Audit Instructions for the sole purpose of consolidation into the Universal Robina Corporation consolidated financial statements, which are prepared in accordance with International Accounting Standards.

这些特定的形式并不意味着是财务报表，并按照审计组根据指示编写的合并为环球罗宾娜合并财务报表，这是与国际会计准则编制的唯一目的。

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。

Most of these managers have no need to work for a living; they show up at the ballpark because they like to hit home runs. And that's exactly what they do. Their combined financial statements (including those of some smaller operations), shown on page 49, illustrate just how outstanding their performance is. On an historical accounting basis, after-tax earnings of these operations were 57% on average equity capital. Moreover, this return was achieved with no net leverage: Cash equivalents have matched funded debt. When I call off the names of our managers - the Blumkin, Friedman and Heldman families, Chuck Huggins, Stan Lipsey, and Ralph Schey - I feel the same glow that Miller Huggins must have experienced when he announced the lineup of his 1927 New York Yankees. Let's take a look, business by business: o In its first year with Berkshire, Borsheim's met all expectations. Sales rose significantly and are now considerably better than twice what they were four years ago when the company moved to its present location.

大部分的管理人根本就不需要为了讨生活而工作，他们参加球队的原因只是为了要击出全垒打，事实上这正是他们常常有的表现，他们合并的财务报表，显示他们的表现是如此的优异，以历史投资成本做基准，他们现在每年的税后盈余高达平均股东权益的 57%，更甚者，他们并不靠举债，帐上所拥有的现金就足以清偿所有的借款，当我念到这些管理人的名字- the Blumkin， Friedman， Heldman families， Chuck Huggins， Stan Lipsey 与 Ralph Schey ，这感觉就好象是名教练 Miller Huggins 在宣布 1927 纽约洋基队的先发阵容一样。

When the percentage of ownership is greater than 50 percent, the investor company has "control" over the investee company, and for accounting purpose, the two entities are viewed as one, and consolidated financial statements are prepared.

当投资比例大于50%时，投资公司已经控制了整个被投资公司，而出于账务处理的目的，这两个主体被视为一个主体，并且编制合并财务报表。

Of shares Amount shares Amount HK$'000 HK$'000 Authorised: Ordinary shares of HK$1.00 each 600,000,000 600,000 600,000,000 600,000 Ordinary shares, issued and fully paid: At 1 July 128,356,537 128,357 1,330,309,375 133,031 Consolidation of every ten shares of nominal value of HK$0.10 each into one share of nominal value of HK$1.00 each note (i ––(1,166,678,438)– Repurchase of shares note (ii (1,603,000)(1,603)(35,274,400)(4,674) Share option exercised note (iii 1,975,000 1,975 –– Conversion of convertible notes note (iv 40,909,090 40,909 –– At 30 June 169,637,627 169,638 128,356,537 128,357 Notes: Consolidation of share capital Pursuant to an ordinary resolution passed on 9 May 2007, the issued and unissued ordinary shares of HK$0.10 each of the Company were consolidated on the basis of every ten shares into one share of HK$1.00 each.

GOLDEN HARVEST ENTERTAINMENT LIMITED 180 Annual Report 2008 搜索公告牛即可看到网络上最快的个股公告财务报表附注截至二零零八年六月三十日止年度 28 股本及储备二零零八年二零零七年股份数目金额股份数目金额千港元千港元法定：每股面值1.00港元之普通股 600，000，000 600，000 600，000，000 600，000 已发行及缴足之普通股：于七月一日 128，356，537 128，357 1，330，309，375 133，031 每十股面值为0.10港元之股份合并为一股面值1.00港元之股份––(1，166，678，438)–购回股份(1，603，000)(1，603)(35，274，400)(4，674)已使行购股权 1，975，000 1，975 ––兑换可换股票据 40，909，090 40，909 ––于六月三十日 169，637，627 169，638 128，356，537 128，357 附注：合并股本根据于二零零七年五月九日通过之普通决议案，本公司每股面值0.10港元之已发行及未发行普通股按每十股合并为一股面值1.00港元股份之基准合并。

All material intercompany balances, transactions and unrealised gains within the Group are eliminated upon consolidation.

本集团内所有重大往来余额、交易及未实现利润在合并财务报表编制时予以抵销。

Therefore, lumping them together, as is done in standard financial statements, impedes analysis.

如果将这些合并起来形成一个标准的财务报表的话，反而会妨碍我们分析。

To be more specific, my job involves the administration of all types of financial statements and reports, preparation and analysis of budges that include the company's revenue, cost and expenses.

这是一家从事通讯产品技术服务的公司，总部是美国的上市公司**，在这里我主要负责整个公司的总帐处理及纳税申报，更主要的工作就是完成各种财务管理报表，对公司收入，成本，费用等的预算和分析，然后就是协助财务经理完成合并财务报表等事宜，每年年末配合各大审计所对公司的审计工作。

Position SummaryResponsible for the all accounting function including payroll, expenditures, accounts payable and receivables, general ledger ,costing, all tax matters and declaration -control and adjust journal entries; maintain bookkeeping as per tax bureau requirement-perform on time month and year end closings including journal entries, financial statement, full set of taxation reports, account reconciliations, annual audit preparation.-prepare, analyze and track financial schedules, costing, statements, forecasts-handle relationships with national / local tax bureau, banks, auditors, administration-report and consolidate financial information with the parent company in Hong Kong

职位简述负责所有财务会计相关工作，包括工资结算，费用审核，应收及应付帐款，总账，成本核算，各类税务事项及申报等-负责会计分录及账务；各项帐务处理符合税务局要求-负责月度结帐及年度结账，包括帐务处理，财务报表，完整的税务报告，帐户分析，准备年度审计等-编制，分析和跟进财务结算安排，成本核算，各项报表及预测-与国税/地税局，银行，审计人员，行政机关等外部机构建立良好关系-对香港母公司的财务信息进行报告及编制合并报表

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了