个别报表

第二类事项和第三类事项比较复杂，需要分析内部事项对于个别报表的影响后在进行抵销。

The second and third kinds are relatively complicated , which have to be offset after we analyze the effect of these transactions on individual cash flow statements .

一些个别的报表可能需要额外的自定义代码。

Some individual reports may require additional custom code .

合并会计报表的真实性受到个别会计报表信息真实性的影响。

The authenticity of Combined Financial Statement will be influenced by the authenticity of individual financial statements .

假设1：与母公司个别财务报表相比，合并财务报表提供的信息更具价值相关性。

Hypothesis 1 : Compared with the individual financial statements , the consolidated financial statements provided more value relevant information .

合并会计报表的编制基础是母公司和纳入合并范围的各子公司的个别会计报表，通常采用编制合并工作底稿的方式来完成。

The preparing of the consolidated statement is based on the statements of the parent and each of its subsidiaries , and a worksheet is usually needed .

作者认为合并会计报表审计的内容，应当为合并范围的审计，会计政策的审计、母子公司个别会计报表的审计、合并会计报表、编制程序的审计以及合并会计报表附注的审计等五大部分。

The author inquires into the practical consolidated financial statement auditing , which includes auditing the consolidated range , the accounting policy , the individual financial statements of individual companies , the procedure making consolidated financial statements , the consolidated financial statement annotations . etc.