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

单词	Consolidated balance sheet
释义	綜合資產負債表 The assets and liabilities of a holding company and its subsidiaries brought together plus the investment in their associated companies to reflect one single financial entity subject to the cancellation of inter-company indebtedness, and showing the interests of minority shareholders. A holding company is required to prepare a consolidated balance sheet for the financial entity constituted by itself and the entities that it controls at the date of the end of the financial period: Companies Ordinance (Cap 32) s 125(1)(a). See also Associated company; Balance sheet; Holding company; Minority shareholder; Subsidiary. 控股公司及其附屬公司的資產和負債，計入在關聯公司的投資，來反映一個單獨財務實體的情況，除公司間負債的撤銷外，述明少數股東的利益。控股公司被要求在財政年度末為其組成和控制的財務實體準備綜合資產負債表：《公司條例》（第32章）第125(1)(a)條。另見 Associated company; Balance sheet; Holding company; Minority shareholder; Subsidiary。
随便看	Adjacent Adjoining Adjourn Adjournment Adjudication Adjustment Adjustment of rates Ad litem Administering drugs Administration Administration action Administration bond Administration order Administrative action Administrative appeal Administrative Appeals Board Administrative character Administrative law Administrative scheme Administrative tribunal Administrator Administratrix Admiralty Admiralty court Admiralty jurisdiction

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