合并资产负债表 meaning in English
aggregate balance sheet
amalgamated balance sheet
co olidated balance sheet
combined balance sheet all fund
consolidated balance sheet
ted balance sheet
Examples
- In the consolidated balance sheet , the assets and liabilities of the combined party shall be measured pursuant to their carrying amount
合并资产负债表中被合并方的各项资产、负债，应当按其账面价值计量。 - Article 9 where a relationship between a parent company and a subsidiary company is formed due to a business combination , the parent company shall , on the combining date , prepare a consolidated balance sheet , a profit statement and a cash flow statement
第九条企业合并形成母子公司关系的，母公司应当编制合并日的合并资产负债表、合并利润表和合并现金流量表。 - Article 17 where a relationship between a parent company and a subsidiary company is formed due to a business combination , the parent company shall prepare a combined balance sheet on the acquisition date , which shall present the identifiable assets , liabilities and contingent liabilities acquired in the combination at their fair values
第十七条企业合并形成母子公司关系的，母公司应当编制购买日的合并资产负债表，因企业合并取得的被购买方各项可辨认资产、负债及或有负债应当以公允价值列示。