ЧТО ОЗНАЧАЕТ СЛОВО CONSOLIDATED BALANCE SHEET
Баланс
В финансовой отчетности балансовый отчет или отчет о финансовом положении представляет собой сводку финансовых балансов индивидуального предпринимателя, делового партнерства, корпорации или другой коммерческой организации, такой как LLC или LLP. Активы, обязательства и собственный капитал перечисляются на определенную дату, например, на конец финансового года. Баланс часто описывается как «моментальный снимок финансового состояния компании». Из трех основных финансовых отчетов баланс является единственным заявлением, которое применяется к одному моменту времени календарного года бизнеса. Стандартный балансовый отчет компании состоит из трех частей: активов, обязательств и собственного капитала. Основные категории активов обычно перечисляются первыми, и обычно в порядке ликвидности. За активами следуют обязательства. Разница между активами и обязательствами известна как капитал или чистые активы или чистая стоимость или капитал компании, и в соответствии с уравнением учета чистая стоимость должна равняться активам за вычетом обязательств. Еще один способ взглянуть на уравнение баланса состоит в том, что совокупные активы равны обязательствам плюс собственный капитал.
Значение слова consolidated balance sheet в словаре английский языка
Определение консолидированного баланса в словаре - это заявление, в котором показано финансовое положение материнской компании и ее дочерних компаний в установленный срок путем перечисления остатков активов и требований к таким активам.
КНИГИ НА АНГЛИЙСКИЙ ЯЗЫКЕ, ИМЕЮЩЕЕ ОТНОШЕНИЕ К СЛОВУ «CONSOLIDATED BALANCE SHEET»
Поиск случаев использования слова
consolidated balance sheet в следующих библиографических источниках. Книги, относящиеся к слову
consolidated balance sheet, и краткие выдержки из этих книг для получения представления о контексте использования этого слова в литературе на английский языке.
1
Principles and Practice of Group Accounts: A European ...
Example 2.2 Consolidation after date of acquisition Example Investment at cost €
20,000 Net assets at acquisition €19,000 Net assets at balance sheet date €
29,000 Required Prepare the consolidated balance sheet at (i) the date of ...
Aileen Pierce, Niamh Brennan,
2003
While preparing Consolidated Balance Sheet, sundry debtors of both the
companies are to be added together. Similarly, sundry creditors of both the
companies are to be added together. From this merged balance of sundry
debtors and sundry ...
Mukherjee & Hanif, Amitabha Mukherjee Mohammed Hanif,
2005
3
Principles of accounting
EXHIBIT 3 (1) Elimination of intercompany investment. Excess of cost over book
value ($92,500 $75,000 $17,500) is allocated to Other Assets ($10,000) and
Goodwill ($7,500). On the consolidated balance sheet, goodwill appears as an
asset ...
Belverd E. Needles, Marian Powers, Susan V. Crosson,
2008
4
Consolidated Financial Statements: An International Perspective
It will be shown on the consolidated balance sheet undercurrent liabilities. 6.2
Inter-company bank overdrafts and guarantees Where one member of a group of
companies has a negative bank balance (the account is overdrawn) at the date of
...
Mfandaidza Reuben Hove,
2006
5
Financial and Managerial Accounting
To prepare a consolidated balance sheet, it is necessary to eliminate the
investment in the subsidiary, as shown in elimination entry 1 in Exhibit 12-1. This
entry accomplishes two things: It eliminates the double counting that would take
place ...
Belverd Needles, Marian Powers, Susan Crosson,
2010
6
A Study in Valuation of the Commercial
Balance Sheet ...
sheet, then, and then only, should a consolidated balance sheet be used. A fine
distinction must sometimes be drawn to determine when it is more desirable, in
the interests of an accurate showing of condition, to present a consolidated ...
7
Consolidated Statements for Holding Company and Subsidaries
The consolidated balance sheet thus has its advantages whether we view the
affiliated companies as separate entities or as a single organization. If we view
them as separate corporations, the consolidated balance sheet is a more
adequate ...
8
Implementing Reforms in Public Sector Accounting
... Dichotomously Dichotomously Dichotomously Balance sheet consolidated
Trial balance consolidated Balance sheet consolidated Balance sheet
consolidated P/L account consolidated Trial balance consolidated Trial balance
consolidated ...
9
The Federal Reserve System
Balance Sheet-What Happened and ...
Before moving on to the examination of the consolidated balance sheet it is
important to discuss the financial structure of the Federal Reserve. The Federal
Reserve System is composed of 12 regional FRB and the Federal Reserve Board
...
10
Principles of Management Accounting
(ii) Book-Debts — Debts owing by a subsidiary company to the holding company
or vice versa must be eliminated while preparing the Consolidated Balance
Sheet. Because they will simply increase the amount of debtors and creditors.
НОВОСТИ, В КОТОРЫХ ВСТРЕЧАЕТСЯ ТЕРМИН «CONSOLIDATED BALANCE SHEET»
Здесь показано, как национальная и международная пресса использует термин
consolidated balance sheet в контексте приведенных ниже новостных статей.
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