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consolidated account
基本释义
并报表;
合并账户;
联合账户;
综合账目
专业释义
<金融>
综合帐目
<证券>
合并报表;
合并帐户
大家的讨论
香港上市公司年报常用词汇II
hannah@旗渡:
B Balance sheet date 结算日 Bank balances, deposits and cash 银行结余、存款及现金 Bank Borrowings 银行借款 Bank borrowings (unsecured) 银行借款(无抵押) Bank borrowings-due after one year 银行借款—须于一年后偿...
中国证监会金融、证券及期货术语表(9)
术语表:
Key Financial And Performance Indicators Before The End Of Reporting Period报告期末公司主要会计数据和财务指标 Kinds Of Foreign Currency In Cash现金外币币种 Kinds Of Foreign Currency In Other Monetary Funds其他货币资金外币...
财报术语之少数股东权益
RO:
By WILL KENTONReviewed By MARGARET JAMES 编写人:WILL KENTON审核人:MARGARET JAMES What Is a Minority Interest?什么是少数股东权益?A minority interest refers to a stake in a company that is otherwis...
财报术语Current Liabilities
RO:
Current Liabilities 流动负债 By Alicia Tuovila Reviewed By Julius Mansa Updated Jun 1, 2020 编写人:Alicia Tuovila 审核人:Julius Mansa 于2020年6月1日更新 What Are Current Liabilities? 什么是流动负债...
中国证监会金融、证券及期货术语表(13)
术语表:
Paid Or Received Payment For Use Of State Funds Recorded In Current Profits And Losses非经常性损益_计入当期损益的对非金融企业收取的资金占用费,但经国家有关部门批准设立的有经营资格的金融机构对非金融企业收取的资金占用费除外 Paid-In Capital股本 Party Bearing Joi...
中国证监会金融、证券及期货术语表(2)
术语表:
Background Of The Lawsuit (Arbitration)诉讼(仲裁)基本情况 Bad Debt Accounts Of Accounts Receivable应收帐款坏帐户 Bad Debt Accounts Of Other Receivables其他应收款坏帐户 Bad debt losses坏账损失 Bad Debt Reserv...
财报术语之General Provisions
RO:
By DANIEL LIBERTOReviewed by THOMAS BROCK编写人:DANIEL LIBERTO审核人:THOMAS BROCK What Are General Provisions?什么是一般准备金? General provisions are balance sheet items representing ...
财务术语中英文对照大全
术语表:
一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 ...
关于财报,不可不知的12件事
David Wang:
Quick tips to help you master the art of reading a financial statement帮助您掌握阅读财务报表的技巧 Knowing how to work with the numbers in a company's financial statements is an essential skill for...
中国证监会金融、证券及期货术语表(4)
术语表:
Date For Disclosing Index Of Information Disclosure信息披露索引刊载日期 Date For Disclosing The Issue As A Temporary Announcement该事项作为临时公告披露的日期 Date For The Report Be Approved By The Board Of Director...
资源下载
中英双语-财政部、国家税务总局、中国人民银行关于调整铁路运输企业税收收入划分办法的通知(可下载)
旗渡双语法规:
Notice of the Ministry of Finance, the State Administration of Taxation and the People's Bank of China on Adjusting the Methods for the Division of Tax Revenues from Railway Transport Enterprises 财政部、...
Tax Sharing Agreement - 范本
旗渡多语种范本中心:
THIS TAX SHARING AGREEMENT ("Agreement") is entered into as of September 27, 1996 by and between Abercrombie& Fitch Co., a Delaware corporation ("Abercrombie& Fitch"), and The Limite...
Capital Accumulation Plan for Senior Managing Directors - 范本
旗渡多语种范本中心:
"Account" means a Capital Accumulation Account, as the context may require. "Adjusted Earnings Per Share" means, for any Fiscal Year, (a) the Company's consolidated net income or loss for such Fi...
Intercompany Credit Agreement - 范本
旗渡多语种范本中心:
INTERCOMPANY CREDIT AGREEMENT This INTERCOMPANY CREDIT AGREEMENT (this "Agreement") by and between Carlson Companies, Inc., a Minnesota corporation ("CCI"), and Carlson Restaurants Worldwide...
中英双语-财政部关于印发《企业会计准则解释第3号》的通知(可下载)
旗渡双语法规:
Notice of the Ministry of Finance on Printing and Circulating the Interpretation of the Accounting Standards for Business Enterprises No. 3 财政部关于印发《企业会计准则解释第3号》的通知 Promulgating Institution: Min...
中英双语-企业会计准则第20号——企业合并(可下载)
旗渡双语法规:
Enterprise Accounting Standards No. 20 -Enterprise Merger 企业会计准则第20号——企业合并 Promulgating Institution: Ministry of Finance Document Number: Cai Kuai [2006] No. 3 Promulgating Date: 02...
中英双语-跨省市总分机构企业所得税分配及预算管理办法(可下载)
旗渡双语法规:
Administrative Measures for the Distribution of and Budget for Corporate Income Tax of Enterprises Whose Headquarters and Branches are Located in Different Provinces and Municipalities 跨省市总分机构企业所得税分配及...
中英双语-国务院办公厅关于转发人力资源社会保障部财政部城镇企业职工基本养老保险关系转移接续暂行办法的通知(可下载)
旗渡双语法规:
Notice of the General Office of the State Council on Forwarding the Interim Measures for Transfer and Continuity of Basic Endowment Insurance Relationship of Employees of Urban Enterprises Promulgated...
Receivables Purchase Agreement (应收账款购买协议)
旗渡多语种范本中心:
RECEIVABLES PURCHASE AGREEMENT Dated as of March 2, 1994 ABF Freight System, Inc. a Delaware corporation (the "Seller"), Renaissance Asset Funding Corp., a Delaware corporation (...
中英双语-财政部关于征收石油特别收益金有关问题的补充通知(可下载)
旗渡双语法规:
Supplementary Notice of the Ministry of Finance on Issues Concerning the Collection of the Special Oil Proceeds Charge 财政部关于征收石油特别收益金有关问题的补充通知 Promulgating Institution: Ministry of Finance D...
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