| 单词 | Consolidated profit and loss account |
| 释义 | 綜合損益表 The combined financial results of the operations of a holding company and its subsidiaries by bringing together the income and expenditure of all the companies as if they were the income and expenditure of one single financial entity and adding to them the share of results of their associated companies. A holding company is required to prepare a consolidated profit and loss account for itself and any subsidiaries under it for the relevant financial period: Companies Ordinance (Cap 32) s 125(1)(b). See also Associated company; Holding company; Subsidiary. 控股公司及其附屬公司的運營綜合財務結果，計入全部公司作為一個單獨財務實體的收入和支出，並加上其關聯公司的部分結果。控股公司被要求在財政期間為其組成和控制的財務實體準備綜合損益表：《公司條例》（第32章）第125(1)(b)條。另見 Associated company; Holding company; Subsidiary。 |
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