1·The making of combined financial statement should be based on the valid theory.
编制合并会计报表要以一定的理论为依据。
2·When the subsidiary company is controlled by several companies, the combined financial statement may use ownership theory.
在一个企业集团由多个实力相当的母公司组成的情况下，采用所有权理论是最好的选择。
3·The authenticity of Combined financial statement will be influenced by the authenticity of individual financial statements.
合并会计报表的真实性受到个别会计报表信息真实性的影响。