合并财务报表的披露信息
代写企业财务报告合并财务报表是指由母公司编制的，将母子公司形成的企业集团作为一个会计主体，综合反映企业集团整体财务状况、经营成果和现金流量的报表。 母公司应当是依法登记，取得企业法人资格的控股企业。 合并财务报表，是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。其中，母公司是指有一个或一个以上子公司的企业；子公司是指被母公司控制的企业。
合并财务报表组成
合并财务报表至少应当包括下列组成部分：（1）合并资产负债表；（2）合并利润表；（3）合并现金流量表；（4）合并所有者权益变动表（或股东权益变动表，下同）；（5）附注。
合并财务报表的披露
合并财务报表附注中应当披露以下信息：
1.子公司的名称、业务性质、母公司的持股比例和表决权比例，成为子公司的原因；
2.母公司直接或通过其他子公司间接拥有被投资单位半数以上的表决权但未能对其形成控制的原因；
3.本期子公司增减变动的情况。本期不再纳入合并财务报表合并范围的原来子公司的情况（包括公司名称、业务性质、母公司的持股比例和表决权比例），本期不再成为子公司的原因，并单独披露其在处置日和以前期间资产负债表日资产、负债和所有者权益的金额，包括流动资产、长期投资、固定资产、无形资产及其他资产、流动负债、长期负债和所有者权益以及本期期初至处置日止的收入总额和净利润；
4.子公司向母公司转移资金的能力受到严格限制的情况；
5.合并价差金额内容的说明；
6.需要在合并财务报表附注中说明的其他事项。
代写企业财务报告译文：Consolidated financial statements disclosure
Refers to the consolidated financial statements prepared by the parent company, parent company to form a corporate group as an accounting entity, comprehensive reflection of the overall financial position, operating results and cash flow statements. Parent company should be registered according to law, to obtain corporate status of the holding company. Consolidated financial statements should reflect the parent company and its subsidiaries for the formation of the Group's overall corporate financial position, operating results and cash flows of the financial statements. Among them, the parent company refers to one or more subsidiaries of the company; subsidiary is controlled by a parent company.
Composition of the consolidated financial statements
Consolidated financial statements should at least include the following components: (1) Consolidated balance sheet; (2) Consolidated income statement; (3) Consolidated Cash Flow Statement; (4) the merger of changes in equity (or shareholders' equity, under the same); (5) Note.
Consolidated financial statement disclosures
Notes to consolidated financial statements should disclose the following information:
1. Subsidiary's name, nature of business, the parent company's ownership percentage and voting rights, into a subsidiary of reasons;
(2) the parent company directly or indirectly through other subsidiaries have invested more than half of the voting rights unit, but failed to control the reasons for its formation;
3/ Changes current subsidiary of the situation. This issue is no longer included in consolidated financial statements of the scope of the original subsidiaries (including company name, nature of business, the parent company's ownership percentage and voting rights), this issue is no longer a subsidiary of reasons, and disclosed separately in the the period before the disposal date and the balance sheet date of assets, liabilities and owners' equity, including current assets, long-term investments, fixed assets, intangible assets and other assets, current liabilities, long-term liabilities and equity as well as beginning to dispose of this issue date total revenue and net profit;
4. Subsidiary to the parent's ability to transfer funds is strictly limited circumstances;
5 The combined amount of description of the contents spread;
6 requires the notes to the consolidated financial statements and other matters.