consolidated accounts - перевод на Английский
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consolidated accounts - перевод на Английский

Consolidated account; Consolidated accounts; Consolidated financial statements

consolidated accounts         
WIKIMEDIA DISAMBIGUATION PAGE
Consolidated Accounts; Consolidate; Consolidation (disambiguation)

финансы

консолидированные [сводные] счета (совокупные счета головной и дочерних компаний)

синоним

group accounts

Смотрите также

consolidated financial statement

consolidated account         

бухгалтерский учет

консолидированный счет (счет, отражающий деятельность нескольких взаимосвязанных хозяйствующих субъектов и аккумулирующий операции, проводимые ими)

Смотрите также

cumulative throughflow; fractional throughflow

consolidated financial statement         

финансы

консолидированный [сводный] финансовый отчет (совместный финансовый отчет для материнской и дочерних компаний, в котором элиминированы взаиморасчеты)

синоним

consolidated statement; group financial statement; conglomerate financial statement

Смотрите также

parent company; subsidiary company; intercompany elimination; combined financial statement; consolidated accounts; branch accounting; consolidated balance sheet; consolidated profit and loss statement; consolidated cash flow statement; temporal method

Определение

consolidate
[k?n's?l?de?t]
¦ verb
1. make stronger or more solid.
2. combine into a single unit.
Derivatives
consolidation noun
consolidator noun
Origin
C16 (earlier (ME) as consolidation): from L. consolidare, from con- 'together' + solidare 'make firm' (from solidus 'solid').

Википедия

Consolidated financial statement

Consolidated financial statements are the "financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to International Accounting Standard 27 "Consolidated and separate financial statements", and International Financial Reporting Standard 10 "Consolidated financial statements".

Примеры употребления для consolidated accounts
1. Mr Mills also established a number of offshore companies, registered in the Caribbean, the Channel Islands and elsewhere, that became known as Fininvest‘s "Group B" – unmentioned in Fininvest‘s consolidated accounts and therefore distinct from "Group A" businesses.
2. Mr Mills established a string of offshore companies, registered in the Caribbean, the Channel Islands and elsewhere, that became known as Fininvest‘s "Group B" – unmentioned in Fininvest‘s consolidated accounts and therefore distinct from "Group A" businesses.
3. Under the new regime adopted yesterday, listed companies in the EU will now have to disclose all off–balance–sheet arrangements, including their financial impact, in notes to the annual and consolidated accounts.
4. The law firm Lovells said: "There are a substantial number of the changes to the EU directive on consolidated accounts made by the accounts modernisation directive that remain even if Gordon Brown repeals the OFT requirement.
5. MMC, which came under the consolidated accounts of sister company Mitsubishi Heavy Industries Ltd. in December, has said it expected to return to the black during the current second half as its sales crawl back from last year‘s low levels.
Как переводится consolidated accounts на Русский язык