合并会计报表为投资者了解企业集团的整体经营效果、销售情况、财务状况、现金流量等方面提供了依据。由于各国的经济发展,企业集团的竞争越来越激烈。为了减少经济风险,很多企业实行了跨行业兼并、多元化经营。在这样的经济环境下,合并会计报表提供会计信 Consolidated financial statements for investors to understand the overall operating effectiveness of enterprise groups, sales, financial position, cash flow and provide a basis. Due to the economic development of various countries, the competition of enterprise groups is becoming more and more intense. In order to reduce economic risks, many enterprises have implemented cross-sectoral mergers and diversified operations. In such an economic environment, the consolidated financial statements provide accounting letters