綜合財務報表
consolidated financial statements
一組財務報表中資產，負債，所有者權益，收入，費用，母公司現金流量及其子公司表示為那些單一的經濟實體
The financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity