注册会计师英语：合并财务报表

　    consolidated financial statements 合并财务报表

　　consolidated Balance Sheet/Consolidated Statement of Financial Position 合并资产负债表

　　consolidated Income Statement 合并利润表

　　consolidated Statement of changes in owners’ equity (or shareholders’ equity)合并所有者权益变动表(合并股东权益变动表)

　　consolidated cash flow statement 合并现金流量表

　　e.g.The consolidated cash flow statement shall be prepared by the parent by combining the cash flow statements of the parent and its subsidiaries，after eliminating the effects of intragroup transactions，i.e.transactions between the parent and its subsidiaries and transactions between subsidiaries，on the consolidated cash flow statement.

　　【译】合并现金流量表应当以母公司和子公司的现金流量表为基础，在抵销母公司与子公司、子公司相互之间发生的内部交易对合并现金流量表的影响后，由母公司合并编制。

　　parent company 母公司

　　on the basis of control 以控制为基础

　　intra-group transactions 集团内部交易

　　e.g. The consolidated balance sheet shall be prepared by the parent by combining the balance sheets of the parent and its subsidiaries, after eliminating the effects of intra-group transactions, i.e. transactions between the parent and its subsidiaries and transactions between subsidiaries, on the consolidated balance sheet.

　　【译】合并资产负债表应当以母公司和子公司的资产负债表为基础，在抵销母公司与子公司、子公司相互之间发生的内部交易对合并资产负债表的影响后，由母公司合并编制。

　　【讲解】

　　前缀intra-意为 “内， within”，与之相对的是extra-，意为“外，outside”。

　　unrealized profits or losses resulting from intra-group sales 未实现内部销售损益

　　provisions for doubtful debts 坏账准备

　　provisions for impairment losses on investments in debt securities 债券投资的减值准备

 　　

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