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单词 Associate company
释义

Associate company

原声例句
NPR音讯 2020年3月合集

But there is a statement out from an associated company called Verily.

一家名为Verily的联营公司发表了一份声明。

英语百科

Associate company

An associate company (or associate) in accounting and business valuation is a company in which another company owns a significant portion of voting shares, usually 20–50%. In this case, an owner does not consolidate the associate's financial statements. Ownership of over 50% creates a subsidiary, with its financial statements being consolidated into the parent's books. Associate value is reported in the balance sheet as an asset, the investor's proportional share of the associate's income is reported in the income statement and dividends from the ownership decrease the value on the balance sheet. In Europe, investments into associate companies are called fixed financial assets.

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