共同对公司各单位进行决算。编制母公司及其子公司（即母公司控制的独立法人实体）的合并财务报表，显示资产、负债、权益、收入、费用和现金流量。 Making final accounts for all units of company together. Prepare combined financial statements of a parent company and its subsidiaries (i.e., separate legal entities controlled by a parent company) showing assets, liabilities, equity, income, expenses, and cash flows.