法律英语词汇“Consolidated accounts”的翻译、意思、用法、释义-法律词典

单词	Consolidated accounts
释义	綜合帳目 Financial statements on the consolidated profit and loss account of a group of companies comprising a holding company and its subsidiaries and their associated companies prepared by treating the group for financial reporting purposes as a single entity, in compliance with the statutory requirements as to such consolidated accounts: Halsbury’s Laws of Hong Kong, Vol 6, Companies and Corporations [95.0785]; Companies Ordinance (Cap 32) sch 10 pt 3, s 123(3). See also Associated company; Consolidated balance sheet; Consolidated profit and loss account; Financial statement; Holding company; Subsidiary. 集團公司包括控股公司、其附屬公司及其關聯公司，綜合損益表的財務報告，關聯公司的處理就財務報告而言要將集團作為一個單獨實體，與對綜合帳目的法律要求一致: Halsbury’s Laws of Hong Kong，第6冊，公司與法團，第[95.0785]段；《公司條例》（第32章）附表10第3部，第123(3)條。另見 Associated company; Consolidated balance sheet; Consolidated profit and loss account; Financial statement; Holding company; Subsidiary。
随便看	Pollution Polygamous marriage Pools Pornography Port Portability Port of call Port of discharge POS Positive covenant Positive discrimination Positive duty Positive easement Positive law Possession Possession of a firearm Possessory lien Possessory title Possibility Possibility of reverter Post Postage stamp Postal acceptance rule Post-dated cheque Post mortem

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