福步外贸论坛(FOB Business Forum) |中国第一外贸论坛
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请高手帮忙给翻译成英文，先谢谢了
国际大牌证书助您逆袭成功
升职加薪踏上快车道
视野与（CIMA | AICPA）联合举办
设置200份实物礼品
植根于国家会计学院
加入顶级CFO校友圈
直接和间接控制下企业合并报表的会计处理
（阜新矿业集团 恒大煤业有限责任公司，辽宁 阜新 123000）
摘&&要：针对会计准则只对直接控制或间接控制下合并报表的会计处理进行详细的讲解，而对于直接和间接控制下的合并报表未能给出必要讲解的问题，采用理论分析与图示相结合的方法，对直接和间接控制方式下间接控制部分的会计处理进行分析论述，找出合并报表的合理会计处理。结果表明该方法有利于直接和间接控制方式下合并报表的编制。
会计视野论坛帖子版权归原作者所有。对发帖人声明原创的帖子，中国会计视野有使用权和转载权。其他网站在写明来源、作者、会计视野论坛首发网址的情况下可以转载，原创作者保留禁止转载和向其他转载网站索取稿酬的权力。
太专业了,找个大学生,过四级的应可以吧
The accounting treatment of consolidated financial statement under direct and indirect&&control& &company.& &
(FUXIN Mining Group ,HengDa Coal CO.LTD.Liao Ning.FuXin 123000)
Abstract ：the accounting principle only detailedly explain the accounting treatment of&&under direct or indirect control company&&. though,there is a mehod by combining theoretical analysis with graphic expression&&to particularly explain the consolidated financial statement under direct and indirect control ,Analytic discoursing on the accounting treatment for the indirect control part of the direct and indirect control , in order to find out the reasonable treatment to consolidate financial statement , The result demonstrated that this method can help preparing the consolidated financial statement under direct and indirect control.
& &能力有限，仅供参考。
[ 本帖最后由 上路ld 于
17:57 编辑 ]
Direct and indirect control on accounting treatment of combining statements
Accounting standards only explain direct and indirect control on accounting treatment of combining statements in detail,but not explain direct and indirect control on combined statements. Specific to this situation,this paper research on indirect control on accounting treatment of combining statements by the way of theoretical analysis and graphic expression.At last,a rational accounting treatment of combining statements was fund.The result show that it is helpful to use this method to prepare combined statements on direct and indirect control.
非常感谢各位才华横溢热情洋溢的朋友们
真难。。。
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Powered byso是什么意思，词典释义与在线翻译：
adv.(副词)
那么，这样，这么，如此，那样
非常，很，极
就那样，像这样
也如此，也一样
确是如此，正是那样，的确如此
因此，所以
adj.(形容词)
真的，事实如此的
整齐的，秩序井然的
conj.(连词)
因此，所以，因而，从而
以便，为了
认为某事无关紧要，尤用于反驳他人的指责时
这样，如此
引出下文，引出评论或问题，引出结束语
指出两种情况等相类似
在问句中代指刚谈论的事
既是，要是
abbr.(缩略词)
=shift out 移出
adv.(副词)
那么,非常 such a (great) degree
这样,那样 in this or that way
同样,也 also
当然,是的 it is true
因此 therefore
conj.(连词)
因此,所以 and that is why
the syllable naming the fifth (dominant) note of any musical scale in solmization
to a very gr
"the idea is so obvious"
"never been so happy"
"I love you so"
"my head aches so!"
"he observed the snakes so he could describe their behavior"
"he stooped down so he could pick up his hat"
in such a condition or manner, especially as
"They're happy and I hope they will remain so"
"so live your life that old age will bring no regrets"
to a certain unspecif
"I can only go so far with this student"
"can do only so much in a day"
"I was offended and so was he"
"worked hard and so did she"
"hold the brush so"
"set up the pieces thus"
(usually followed by `that') to an extent or
"he was so tired he could hardly stand"
"so dirty that it smells"
subsequently or soon afterward (often used as sentence connectors);
"then he left"
"go left first, then right"
"first came lightning, then thunder"
"we watched the late movie and then went to bed"
"and so home and to bed"
(used to introduce a logical conclusion) from that fact or r
"therefore X must be true"
"the eggs were fresh and hence satisfactory"
"we were young and thence optimistic"
"it is late and thus we must go"
"the witness is biased and so cannot be trusted"
in truth (often tends to intensify);
"they said the car would break down and indeed it did"
"it is very cold indeed"
"was indeed grateful"
"indeed, the rain may still come"
"he did so do it!"
so的用法和样例：
用作副词 (adv.)
He felt pity for a man suffering so much.
他对那个受过那么多痛苦的人感到同情。
How could you be so stupid as to believe him?
你怎么这么笨竟相信他的话？
Stand with your arms out, so.
两臂伸开站著，就这样。
The room was so hot that she felt dizzy.
房间里如此之热,以至于她觉得头晕目眩。
用作形容词 (adj.)
So I really enjoyed my tea just now.
所以刚才的茶点我真的很欣赏。
No matter who may say so, it is not true.
不管谁这样说都不是真的。
He's always so polite to people.
他对人总是非常有礼貌。
The city enveloped in snow looked so mysterious.
这座被白雪覆盖著的城市看上去非常神秘。
用作连词 (conj.)
These glasses are very expensive, so please be careful with them.
这些玻璃杯十分昂贵,因此请小心些。
It was snowing, and so I could not go out.
天在下雪，所以我无法外出。
He ran quickly so as to catch the last bus.
他跑得很快以便赶上那末班车。
Please clear your toys off so that I can study.
请把你的玩具清理一下以便我能学习。
用作副词 (adv.)
Don't be so childish.
别那么幼稚。
First, you turn the engine on so.
首先,你这样开动引擎。
“Is he coming?”“I believe so.”
“他来吗?”“我想他能来。”
“He's gone to school?”“She said so.”
“他去学校了吗?”“她是这样说的。”
“He can play football.”“So can I.”
“他会踢足球。”“我也会。”
“He is a student.”“So am I.”
“他是一个学生。”“我也是。”
“There is a bee in your tea.”“So there is.”
“有一只蜜蜂在你的茶里。”“真的有一只。”
“He will go to Hongkong.”“So he will.”
“他将要去香港。”“是的,他将去。”
If you say so,I will have to believe it.
你如果这么说,那我就只得相信了。
I am so glad that you have come.
我对你的到来感到很高兴。
It was late, so we went home.
天晚了,所以我们回家了。
He was so young that he could join us.
他如此年轻,以致不能加入我们。
He is not so old a age as his wife.
他没他妻子年龄大。
用作连词 (conj.)
The dog was hungry, so we fed it.
狗饿了,所以我们喂它。
I gave you a map so you wouldn't get lost.
我给你一张地图,这样你就不会迷路了。
So here we are again.
那么,我们又来这里了。
So you have come back. What's your story this time?
你回来了,这回你将怎么说?
用作副词 (adv.)
and so on〔forth〕
参见and条。
很,非常very
She's ever so nice!
not so much...as
不是…而是…not one thing but rather sth else
She was not so much foolish as careless.
她不是笨而是不用心。
I will finish it in a day or so.
我将用一天时间完成它。
为了…with the intention of doing sth
The test questions are kept secret so as to prevent cheating.
考试题保密以防作弊。
I got up early so as to be in time for the train.
为了赶火车，我一早就起床了。
so... as to
如此…以致in such a way as to
He was so angry as to be unable to speak.
他是如此生气以至于不能说出话来。
so long as
只要as long as
You will do all right so long as you follow my advice.
只要你听我的建议,你一定会做好的。
so many〔much〕
多少an unspecified number or amount
We make a charge of so much per day.
我们每天收费这么多。
so much so that
到这种程度以致such an extent that
He was clever so much so that he can solve it in a few minutes.
他聪明到可以在几分钟内解决它的地步。
以便in order thatI will give you all the facts so that you can judge for yourself.我会给你所有的事实以便你可以自己判断。
结果,以致with the result thatEveryone lent a hand, so that the work was finished ahead of schedule.每个人都帮了忙,所以工作提前完成了。
用作连词 (conj.)
那又怎么样this may be true but not concerned
与其 ... 不如...
只要（多指否定）...
到现在为止一直都还不...
那又怎么样？...
非但不(决不是)...
那么多(一群)...
'You don't hold the shears right, miss..Incline the edge so,' he said.
出自：T. Hardy
He had not sat so, in a cinema, for..years.
出自：M. Drabble
So to express it, however, would result in great inelegance of presentation.
出自：A. H. Sommerstein
so的详细讲解：
adv.(副词)
so用作副词时常用于形容词或其他副词之前,用于表示程度,作“这么,那么”解; 可用于表示方式,作“这样,那样”解; 可用以避免重复,常用于believe, do, say之后,作“如此,这样”解; so作“同样,也”解时,其后跟be, have, do或will, can, should等,然后再接主语; so作“当然”解时,后接there或代词主语,然后再接be, have, do或will, can, should等; so也可用于代替已经陈述的事物,尤用在接that...的动词之后。
“not so+ adj./adv. (+as...)”表示“不(像)…这么…”; “so+ adj./adv. +that...”用于表示结果; “so+ adj. +a/an+ n. (+as sb/sth)”可用于比较。
conj.(连词)
so用作连词可用于表示结果,作“因此,所以”解; 也可用于表示目的,作“为了,以便”解; 还可用以引出一段话进行评比。
adv.(副词)
so, accordingly, consequently, hence, then, therefore, thereupon, thus
这组词的共同意思是“因此; 所以; 于是”,它们的区别是：
1.so, then和thus是一般用词; accordingly, consequently, hence, therefore和thereupon是正式用词。
2.so和then常用于简洁的日常谈话,语义较轻,只表示因果关系或逻辑顺序,而不一定表示严格的推论关系。
3.accordingly, consequently, hence, therefore, thereupon和thus都表示因果关系。accordingly语气较缓和,常译为“于是”; consequently一般不强调因果间的必然联系,而只是根据逻辑推理得出的结果; hence表示合理的推断,指出原因及其必然结果,但更强调原因; therefore强调因果间的逻辑关系,多用于表示严密推理或精确论证的郑重场合,故常用在数学、逻辑学等领域; thereupon则指“作为…的结果”; thus的意思和hence, therefore相近,但更正式庄重。
4.accordingly常位于(分句)句首或句中; consequently, hence常位于(分句)句首; so只用于分句句首; then常用于分句句首,有时用于句末; therefore和thereupon常用于(分句)句首,有时用于句中; thus常用于(分句)句首。
5.consequently, hence, so, then, therefore和thereupon前有时可加 accordingly前偶尔可加 thus前一般不可加and。
6.hence常引导省略句; thus还可跟现在分词短语表示结果或目的。
so long, bye-bye, cheerio, farewell, goodbye
goodbye, farewell, so long, bye-bye和cheerio都有“再见”的意思。其区别是：
goodbye用于暂别的场合; cheerio常用于英国口语中,表示暂时的再见,有时也用在打招呼中; farewell用于亲友远行,在短时期内不能再见面,属正式用语; bye-bye是俗语,常为儿童所用; so long是非正式美式英语,多用在熟人或亲友之间,但英国人几乎不用。例如:
After talking for a moment, they said cheerio to each other.谈了一会儿,他们互道再见。
“Cheerio!You are here!”“好哇!你在这儿啊!”
“Bye-bye,Mum!”the boy said to his mother.“再见,妈妈!”孩子对母亲说道。
Farewell!I hope we'll meet again soon.再见!我希望我们很快能见面。
So long, everybody!各位再见!
so是副词,用来修饰形容词或其他副词, such是形容词,用来修饰名词(位于不定冠词a或an的前面); 在形容词+可数名词的单数短语前,既可用so,也可用such,但它们的词序不同; 如果形容词后面的名词是复数形式,一般情况下用such,不用 no可以和such连用,而不和so连用。
accordingly
consequently
这些连接副词均有“因此，所以”之意。
:accordingly书面用词，强调根据某种原因而得出的结果，其前可用冒号或分号，但不用逗号。
:consequently正式用词，侧重符合逻辑的结果。
:hence较正式用词，指接下来的东西是理所当然的必需的东西，但强调其重要性。
:so用于比较随便的场合，口语中多用。
:therefore通常指引出一个推断出的必然结论。
:thus多用于书面语中，可与therefore换用。
☆ 直接源自古英语的wsa，意为如此。
so的海词问答与网友补充：
[例句用法]So brave was the little boy that he dared go into the deep cave alone.
这个小男孩如此勇敢，敢一个人进深洞中。
[其他]SO he walks to school and gets home at about four o'clock in the afternoon
so的相关资料：
so&:&这么，这样 ...
在&&中查看更多...
so&:&在… ...
在&&中查看更多...
so&:&蝶枕软骨结 ...
在&&中查看更多...
so&:&这(那)么, ...
在&&中查看更多...
【近义词】
非常(格外)
如此这般(按特定方式...
用这种方法
用这种方式
用这种方式
那一类的(那样的...
许多，大量
为此(因此之故)...
情况既然如此...
因此(由此看来)...
[计](信息)标题开始信...
C大调音阶中的第五音...
so的相关缩略词，共有164条
Operativo网,包括:操作系统(意大利)
so:词性 so是副词，可用来修饰形容词或副词。 示例 She is so beautiful. 她是如此地美丽。（so後面接形容词beautiful） Barry runs so fast.…
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