financial reporting 财务报告
interim financial statements 中期财务报表
annual financial statements 年度财务报表
individual financial statements/respective [r’spekt瘂崀 financial statements 个别财务报表
consolidated financial statements 合并财务报表
【讲解】
consolidate [k渂’s氂樀搂攀樀琂崀 v. 巩固，使固定，合并
offset mutually 相互抵消
mutual offset not allowed 不得相互抵消
reporting period 报告期间
cash flows from operating activities 经营活动产生的现金流量
cash flows from investing activities 投资活动产生的现金流量
cash flows from financing activities 筹资活动产生的现金流量
direct method 直接法
indirect method 间接法
other comprehensive income 其他综合收益
cumulative effect of changes in accounting policies and corrections of errors 会计政策变更和差错更正的累积影响金额
【讲解】
cumulative [’kju洂樀言氂夀琂樀瘂崀 adj. 累积的，积累的
capital contributions by owners and profit distributions to owners 所有者投入资本和向所有者分配利润
items of gains and losses recognized directly in owners’ equity and the total of these items 直接计入所有者权益的利得和损失项目及其总额
segment reporting 分部报告
【讲解】
segment [’segm()nt] n. 段，部分 v. 分割
identification of business segment 经营分部的认定
disclosure for related party 关联方披露
disclosure for financial instrument 金融工具的披露
