SPE has not been included in the consolidated financial statement of sponsors in the long term, which makes it become means of off-balance-sheet financing and hiding debt for some enterprises.
SPE一直没能纳入发起人的合并报表,导致其逐渐沦为某些企业进行表外融资、隐藏债务的工具。
So seriously study to the consolidated financial statement theories is to become the urgent matter of the moment.
因此认真研究合并会计报表理论就成为当务之急。
Article 36 the consolidated financial statement supervision bureaus shall, on the basis of comprehensive supervision of foreign-funded Banks, be responsible for proposing plans for three -party talks.
第三十六条并表监管局负责根据外资银行综合监管情况,提出并表三方会谈计划。
Group enterprises have different risks and earnings in different industries and areas, but a consolidated financial statement cannot fairly present them.
跨行业、跨地区经营的集团企业在不同行业地区的风险收益水平差异很大,合并报表难以反映。
In regard to our country, the research of consolidated financial statement starts only 10 years of history, still have many place that needed to perfect.
就我国来说,合并会计报表问题的研究起步仅有十多年的历史,还有许多有待完善的地方。
The consolidated financial statement audit is a new audit item with the development of the market economy and the emergence of a large number of companies.