为各单位制作报告，帮助上级管理决策。编制母公司及其所有子公司（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，并通过定期报告显示实际和估计成本和他们的差异。 Making reports for all units to help higher management in decision making. Prepare combined financial statements of a parent company and its all subsidiaries (separate legal entities controlled by a parent company) showing assets, liabilities, equity, income, expenses and cash flows, and also going through periodic reports which shows the actual and estimated costs and their variances.