术语“非独立核算单位”的详细信息

英译术语:

non-independent accounting unit

汉语语境:

在行政审批制下，实行“规模控制，限报家数”，股票发行额度成为稀缺的资源，往往与企业资产规模不相匹配。企业只好将一部分经营业务和经营性资产剥离，或者进行局部改制，将资产的一部分拼凑成一个上市公司，并通过模拟手段编制这些非独立核算单位的会计报表。

英语语境:

Under the administrative examination and approval system, by implementing the policy of “scale control and limiting the number “, stock issuance becomes scarce resources and it often does not match with the enterprise assets. Enterprises have to spin out a part of the business and operational assets. Or, they have to restruct locality and rig up a part of assets into a listed company, through the simulative method formating accounting statement of non-independent accounting units.