| 单词 | Group accounts |
| 释义 | 集團帳目 A single set of consolidated financial statements covering both the holding company and its subsidiaries located in Hong Kong and overseas. The Statements of Standard Accounting Practice issued by the Hong Kong Society of Accountants, which is part of the Generally Accepted Accounting Principles in Hong Kong, requires a holding company to prepare group accounts. The obligation to lay group accounts, form and contents of group accounts: Companies Ordinance (Cap 32) ss 124, 125, 126. 一套涵蓋控股公司及其位於香港及海外的附屬公司財務數據的綜合財務報表。香港會計師公會公布的《會計實務準則》，作為香港公認會計準則的一部分，規定控股公司須準備集團帳目。將集團帳目提交省覽的責任、集團帳目的形式和內容：《公司條例》（第32章）第124、125及126條。 |
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