合并编制 meaning in Chinese

combined establishment

It also includes the reports of the independent auditors , and the department ' s consolidated financial statements and associated notes
它包括独立审核员出具的报告和司法部合并编制的财务报表及有关注释。
The department ' s fy 2006 audited financial statements have been consolidated based upon the results of audits undertaken in each of the 10 departmental reporting entities
司法部2006财政年度已审计的财务报表是在其10个所属机构已审计的财务报表基础上合并编制而成。