第一章总则第一条为了规范合并财务报表的编制和列报,根据《企业会计准则第××号--基本准则》,制定本准则。第二条合并财务报表是指综合反映母公司和其所有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。母公司是指拥有一个或多个子公 Chapter I General Provisions Article 1 In order to standardize the preparation and presentation of the consolidated financial statements, the present Standard has been formulated in accordance with the “Accounting Standards for Business Enterprises No. ×× - Basic Standards”. Article 2 The consolidated financial statements refer to the financial statements that synthetically reflect the overall financial status, operating results and cash flows of the enterprise groups formed by the parent company and all of its subsidiaries. Parent company means having one or more children