合并利润 meaning in Chinese
profit from amalgamation
Examples
- The net profits of the combined party which has been realized prior to the combination shall be reflected through an item separately presented in the profit statement
被合并方在合并前实现的净利润，应当在合并利润表中单列项目反映。 - The consolidated profit statement shall include the incomes , expenses and profits of the combining party incurred from the beginning of the current period to the combining date
合并利润表应当包括参与合并各方自合并当期期初至合并日所发生的收入、费用和利润。 - 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。 - For a highly probable forecast intra - group transaction of an enterprise , if its price is denominated in a currency other than the functional currency of the subject entering into that transaction ( that is to say , its price is denominated in an overseas currency ) and if the relevant foreign exchange risk will affect consolidated financial statements , such foreign exchange risk may be designated as a hedged item in the consolidated financial statements
企业集团内部很可能发生的预期交易，按照进行此项交易的主体的记账本位币以外的货币标价（即按外币标价） ，且相关的外汇风险将影响合并利润或损失的，该外汇风险可以在合并财务报表中指定为被套期项目。