7Introduction to groups
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名词解释Unit 1 A Brief Introduction to the United KingdomⅠ第一章英国简介1✧ 1. LondonLondon is the largest city located in the south of the country. It is dominant in Britain in all sorts of ways. It is the cultural and business centre and the headquarters of the vast majority of Britain's big companies. It is not only the financial centre of the nation, but also one of the three major international financial centres in the world.伦敦位于该国南部最大的城市。
从各方面来看,它是英国主导。
它是文化和商业中心,绝大多数英国大公司总部。
它不仅是国家的金融中心,而且在世界三大国际金融中心之一。
2.Robin HoodRobin Hood was a Saxon nobleman. As he could no longer put up with oppressions from the Normans, he became an outlaw and bid himself with his band of "merry men" in the forest. From this secret place, he went out to rob from the rich to give the poor.罗宾汉是一个撒克逊的贵族。
因为他再也无法容忍诺曼人的压迫,他成为逃犯并且让自己和他的"快活人" 帮派呆在森林里。
iread英语模拟试卷2022年普通高等学校招生全国统一考试英语注意事项:1. 答卷前,考生务必将自己的姓名、准考证号填写在答题卡上。
2. 提问选择题时,挑选出每小题答案后,用铅笔把答题卡上对应题目的答案标号涂黑。
例如须要改动,用橡皮擦整洁后,出马涂抹其他答案标号。
提问非选择题时,将答案写下在答题卡上,写下在本试卷上违宪。
3. 考试结束后,将本试卷和答题卡一并交回。
全国乙卷地区:河南、安徽、江西、山西、陕西、黑龙江、吉林、甘肃、内蒙古、青海、宁夏、新疆AHenry Raeburn (-)The ExhibitionThis exhibition of some sixty masterpieces celebrating the life and work of Scotland’s best loved painter, Sir Henry Raeburn, comes to London. Selected from collections throughout the world, it is the first major exhibition of his work to be held in over forty years.Lecture SeriesScottish National Portrait (肖像画) Gallery presents a series of lectures for the general public. They are held in the Lecture Room. Admission to lectures is free.An IntroductiontoRaeburnSunday 26Oct.,15.00DUNCAN THOMSONRaeburn’s EnglishContemporariesThursday 30Oct.,13.10JUDY EGERTONCharacters andCharacterisationinRaeburn’s PortraitsThursday 6Nov.,13.10NICHOLAS PHILLIPSONRaeburn andArtist’sTraininginthe18th CenturyThursday 13Nov.,13.10MARTIN POSTLEExhibition TimesMonday-Saturday 10.00-17.45Sunday 12.00-17.45Last admission tothe exhibition: 17.15. There is no re-admission.Closed: 24-26 December and 1 January.Admission4. Children under 12 years accompanied by an adult are admitted free.Schools and CollegesA special low entrance charge of ?2 per person is available to allin full-time education, up to and including those at first degree level,in organised groups with teachers.1. What is the right time for attending Raeburn’sEnglish Contemporaries?A. Sun. 26 Oct.B. Thurs. 30 Oct.C. Thurs. 6 Nov.D. Thurs.13 Nov.2. How much would a couple with two children under 12 pay for admission?A. ?4.B.?8.C. ?12.D.?16.3. How can full-time students get group discounts?A. They should go on Sunday mornings.B. They should come from art schools.C. They must be led by teachers.D. They must have ID cards with them.【答案】1. B 2. B 3. C【解析】【1题详解】细节认知题。
高职2011—2012(1)现代大学英语精读3课程设计课程教学目标:1.全面开展各项技能的训练。
在继续抓紧听说的前提下,努力加强对写作和翻译能力的训练。
指导学生进行广泛阅读。
口语应过渡到较长的叙述、描写、以及初步的分析和辩论等能力的培养上。
2.借助构词法,大力扩充词汇。
使总词汇量再增加2000左右,达到大纲要求的6000词左右的指标。
加上各类派生词,为大量阅读开辟道路。
通过练习使学生掌握基础阶段重点词、结构词;常用短语动词;基础的动词用法模式;常用的同义词、反义词;常用的可以含有多种用法的词;以及常用的词组、搭配、习惯用语。
3.语法要注意三点:一是继续补上重要的缺项;二是继续狠抓中国学生的弱项(如从句、分词、动名词、不定式和介词短语的句法作用;人、数、格、性等的一致;句子的连接;各种动词形态的恰当选择等等),更加突出句法方面;三是更加重视语法在实际中的实用功能,要按概念(如怎样表达因果关系、如何进行比较、如何起承转合等),从另一个角度提升学生对语法的掌握和运用能力。
4. 全面提高学生独立工作能力,养成使用基本工具书(首先是英英词典)以及对教材内容进行分析、批判、评论的能力。
课程内容提要:教学的基本内容包括八个方面:1.英语语音:系统介绍英语语音和语调的知识,使学生掌握英语的发音、语流的规律、语调朗读、表达思想并进行交际。
2.英语语法:重点掌握英语语法的核心项目,提高恰当运用英语语法的能力。
3.英语阅读:培养英语阅读理解能力,提高学生的阅读速度和阅读技能。
4.词汇:讲授构词法的知识,多掌握词汇的结构,从而扩大词汇量。
5.英语听说:把英语听力和英语口语相结合。
使学生能够听懂中等难度的听力材料,并能正确表达自己的观点,进行比较恰当地复述、讨论。
6.翻译:努力加强翻译能力训练,使学生掌握英汉双语翻译的基本理论,各种文体的翻译技巧和英汉互译的基本能力。
7.英语写作:加强写作能力的培养,通过背诵名篇等各种形式训练学生的写作技巧,培养学生写作的习惯,为论文写作打下坚实的基础。
团体组织雅思口语1. Can you describe an organization or group that you are a member of?你能描述一下你所属的一个组织或团体吗?2. What kind of groups or organizations are popular in your country?在你的国家,什么样的团体或组织受欢迎?3. Have you ever participated in a team project or activity? Can you share your experience?你曾经参加过团队项目或活动吗?你能分享一下你的经验吗?4. What are the benefits of joining a group or organization?加入一个团体或组织有什么好处?5. Can you talk about a time when you worked with a team to achieve a common goal?你能谈谈你和团队合作实现共同目标的一次经历吗?6. How can organizations or groups influence individuals or society?团体或组织如何影响个人或社会?7. Do you think it is important to belong to a group or organization? Why?你认为属于一个团体或组织重要吗?为什么?在回答这些问题时,可以使用一些相关的词汇和表达,如:- Organization/Group: 团体/组织- Member: 成员- Participate: 参加- Team project/Activity: 团队项目/活动- Benefit: 好处- Common goal: 共同目标- Influence: 影响- Belong: 属于。
groupGroupIntroductionIn today's world, working in groups is an integral part of our personal and professional lives. Whether it's in our educational institutions, workplaces, or even social settings, we often find ourselves forming or becoming a part of a group. This document aims to explore the concept of groups, their purpose, benefits, challenges, and strategies for effective group dynamics.Definition of GroupA group can be defined as a collection of individuals who come together for a common purpose or goal. These individuals interact with one another, collaborate, and contribute their skills and knowledge to achieve the desired outcome. Groups can vary in size, ranging from small teams to large organizations, and can be formal or informal in nature.Purpose of GroupsGroups serve various purposes and can be classified into different categories based on their objectives. Some common purposes of groups include:1. Task-oriented groups: These groups are formed to accomplish specific goals or tasks. For example, a project team at a workplace or a study group at a university.2. Social groups: These groups are primarily focused on creating social connections and fostering relationships. They may include groups of friends, hobby clubs, or community organizations.3. Support groups: These groups provide emotional support and assistance to individuals facing similar challenges, such as addiction recovery groups or grief support groups.4. Educational groups: These groups aim to facilitate learning and knowledge sharing. Examples include study groups, workshops, or training sessions.Benefits of Group WorkWorking in a group offers several advantages that may not be achievable when working individually. Some key benefits of group work are:1. Diverse perspectives: Groups bring together individuals with different backgrounds, experiences, and skills. This diversity of perspectives leads to more innovative and creative solutions to problems.2. Increased productivity: With multiple individuals working together, tasks can be divided, and progress can be made simultaneously, thereby improving overall productivity.3. Enhanced learning: In educational settings, group work allows students to learn from one another, gain different insights, and develop valuable communication and teamwork skills.4. Emotional support: Groups provide a sense of belonging and support, especially in challenging situations. Members can share their concerns, seek advice, and receive encouragement from others.5. Motivation and accountability: Being a part of a group can boost motivation as individuals work towards a common goal. Peer pressure and accountability within the group can also drive members to perform at their best.Challenges in Group WorkWhile group work offers numerous advantages, it can also present various challenges that need to be addressed for effective collaboration. Some common challenges include:1. Communication barriers: Differences in communication styles, language barriers, or lack of active listening can hinder effective communication within a group.2. Conflicting personalities: Individuals within a group may have different personalities, values, and opinions, leading to conflicts and differences in decision-making.3. Unequal contribution: Some members may contribute more while others may feel overshadowed or reluctant to share their ideas.4. Time management: Coordination and scheduling can be a challenge, especially when group members have different commitments and availability.5. Groupthink: Groupthink occurs when members prioritize conformity over critical thinking, resulting in the suppression of unique perspectives and potential innovative ideas.Strategies for Effective Group DynamicsTo overcome the challenges and ensure effective group dynamics, the following strategies can be employed:1. Establish clear goals: Define the purpose and objectives of the group from the outset to ensure everyone is on the same page.2. Promote open communication: Encourage active listening, respect for diverse opinions, and constructive feedback within the group.3. Assign roles and responsibilities: Ensure that every member has a defined role and understands their responsibilities, fostering accountability and equal contribution.4. Foster trust and respect: Create an environment of trust, respect, and psychological safety where members feel comfortable expressing their ideas and concerns.5. Set deadlines and milestones: Establish realistic timelines and milestones to keep the group on track and manage time effectively.6. Encourage collaboration: Create opportunities for group members to collaborate, share knowledge, and leverage each other's strengths.7. Address conflicts promptly: Address conflicts or differences of opinion in a timely and respectful manner, allowing for open dialogue and compromise.8. Celebrate achievements: Recognize and appreciate individual and collective achievements to maintain motivation and morale within the group.ConclusionWorking in groups can be both rewarding and challenging. By understanding the purpose, benefits, challenges, and strategies for effective group dynamics, individuals can maximize the potential of group work. Whether it is for academic, professional, or personal pursuits, groups have proven to be a powerful tool for achieving goals, fostering relationships, and driving innovation. By embracing the diversity and utilizing effective group dynamics, we can tap into the collective wisdom and skills of a group, leading to better outcomes and personal growth.。
五十六个民族介绍作文英语Title: Introduction to the Fifty-six Ethnic Groups of China。
China is a land of diverse cultures, traditions, and ethnicities, home to fifty-six recognized ethnic groups. Each group contributes to the rich tapestry of Chinese society, with its unique customs, languages, and ways of life. In this essay, we will explore these fifty-six ethnic groups, highlighting their distinct characteristics and contributions to the cultural mosaic of China.1. Han (汉族): The Han Chinese constitute the majority ethnic group in China, accounting for over 90% of the population. They have a rich history spanning thousands of years and have significantly influenced Chinese culture, language, and traditions.2. Zhuang (壮族): The Zhuang people are the largest ethnic minority in China, primarily inhabiting the GuangxiZhuang Autonomous Region. They have a unique language and vibrant cultural heritage, known for their traditional festivals and colorful attire.3. Hui (回族): The Hui people are predominantly Muslim and are scattered throughout China, with significant populations in Ningxia, Gansu, and Qinghai provinces. They have preserved their Islamic traditions while adopting aspects of Chinese culture.4. Uyghur (维吾尔族): The Uyghur people primarily inhabit the Xinjiang Uyghur Autonomous Region in northwest China. They have a Turkic ethnic background and practice Islam, with a rich cultural heritage expressed through music, dance, and cuisine.5. Miao (苗族): The Miao ethnic group, also known as the Hmong, primarily reside in southwestern China,including Guizhou, Hunan, and Yunnan provinces. They are known for their intricate embroidery, silver ornaments, and traditional festivals like the Lusheng Festival.6. Yi (彝族): The Yi people are one of the largest ethnic minorities in China, mainly living in the mountainous regions of Sichuan, Yunnan, and Guizhou provinces. They have their own language and are known for their colorful dress and vibrant festivals.7. Tibetan (藏族): The Tibetan people inhabit the Tibetan Plateau, including the Tibet Autonomous Region and other surrounding areas. They practice Tibetan Buddhism and have a unique culture characterized by prayer flags, monasteries, and traditional Tibetan opera.8. Mongolian (蒙古族): The Mongolian ethnic group primarily resides in the Inner Mongolia Autonomous Region, with smaller populations in other regions of China. They have a nomadic heritage, known for their horsemanship, throat singing, and traditional dwellings known as yurts.9. Buyei (布依族): The Buyei people mainly inhabit Guizhou, Guangxi, and Yunnan provinces. They have their own language and are known for their traditional crafts, including batik dyeing and silver jewelry-making.10. Korean (朝鲜族): The Korean ethnic group primarily resides in the northeastern provinces of China, such as Jilin and Liaoning. They have preserved their Korean language, cuisine, and customs, contributing to the multicultural fabric of China.11. Dong (侗族): The Dong people primarily inhabit Guizhou, Hunan, and Guangxi provinces. They are known for their unique wooden architecture, lusheng music, andfestive traditions such as the Dong Drum Tower Festival.12. Yao (瑶族): The Yao ethnic group is found in mountainous regions of southern China, including Guangxi, Hunan, and Guangdong provinces. They have their own language and are known for their vibrant costumes, silver ornaments, and traditional medicine practices.13. Bai (白族): The Bai people primarily reside in Yunnan province, particularly around Dali and Lijiang. They have a rich cultural heritage, known for their distinctive architecture, intricate marble carvings, and traditionalfestivals like the March Street Festival.14. Hani (哈尼族): The Hani ethnic group mainlyinhabits the mountainous regions of Yunnan province. They are known for their terraced rice fields, wooden houses, and unique customs such as the Hani Long Table Banquet.15. Kazakh (哈萨克族): The Kazakh ethnic groupprimarily resides in Xinjiang and other western regions of China. They have a nomadic heritage and are known for their hospitality, traditional yurts, and equestrian skills.16. Li (黎族): The Li people primarily inhabit Hainan province, China's southernmost island. They have their own language and are known for their fishing culture,traditional weaving, and unique festivals such as the Sanyuesan Festival.17. Dai (傣族): The Dai ethnic group mainly resides in Yunnan province, particularly in the Xishuangbanna region. They have a rich Buddhist heritage, known for their elaborate temple fairs, water splashing festival, andintricate weaving techniques.18. She (畲族): The She people primarily inhabit Fujian, Zhejiang, Jiangxi, and Guangdong provinces. They have their own language and are known for their unique architecture, traditional embroidery, and festive celebrations like the She Dragon Boat Festival.19. Lisu (傈僳族): The Lisu ethnic group mainly resides in Yunnan, Sichuan, and Myanmar. They have a rich oral tradition, known for their folk songs, vibrant costumes,and unique customs such as the Knife-Pole Festival.20. Gelao (仡佬族): The Gelao people primarily inhabit Guizhou province. They have their own language and are known for their traditional handicrafts, including weaving, embroidery, and batik dyeing.21. Lahu (拉祜族): The Lahu ethnic group mainly resides in Yunnan province. They have a rich musical heritage, known for their polyphonic singing, wooden drums, and traditional festivals like the Lahu Ox-Cart Festival.22. Dongxiang (东乡族): The Dongxiang people primarily reside in Gansu and Xinjiang provinces. They have a mixed Han and Hui ethnic background and practice Islam, with a unique blend of Chinese and Central Asian cultural elements.23. Va (佤族): The Va people mainly inhabit Yunnan and Myanmar. They have their own language and are known fortheir slash-and-burn agriculture, vibrant costumes, and traditional festivals such as the Water Splashing Festival.24. Sui (水族): The Sui people primarily reside in Guizhou, Guangxi, and Hunan provinces. They have their own language and are known for their unique customs, including the Lusheng Festival and Dragon Boat Festival.25. Nakhi (纳西族): The Nakhi people primarily inhabit Yunnan province, particularly around Lijiang. They have a rich cultural heritage, known for their Nakhi music, Dongba script, and traditional architecture.26. Qiang (羌族): The Qiang ethnic group mainly residesin Sichuan, Gansu, and Qinghai provinces. They have a unique architectural style, known for their stone towers, as。
团队介绍英文作文模板英文:Team Introduction。
Hello everyone, I am excited to introduce our team to you today. Our team consists of 5 members, each with their own unique strengths and talents. We work together to achieve our common goals and support each other along the way.Firstly, let me introduce myself. My name is Lily and I am the team leader. I am responsible for organizing and delegating tasks to ensure that our projects are completed on time and to the best of our abilities.Next, we have John, who is our technical expert. He has a wealth of knowledge and experience in programming and is always willing to share his expertise with the team.Then, there is Sarah, who is our creative mastermind. She is responsible for designing and creating the visual elements of our projects, such as logos and graphics.We also have Tom, who is our communication specialist. He is responsible for maintaining open lines of communication between team members and ensuring that everyone is on the same page.Last but not least, we have Emily, who is our research guru. She is responsible for conducting thorough research and analysis to ensure that our projects are based on accurate and reliable information.Overall, our team is a well-rounded group of individuals who work together to achieve our goals. We communicate effectively, support each other, and always strive for excellence.中文:团队介绍。
英语小组介绍带翻译Introduction to English Group 英语小组介绍。
English Group is a community of English learners who come together to improve their language skills through various activities and discussions. Our group is open to anyone who wants to learn and practice English, regardlessof their level.英语小组是一个由英语学习者组成的社群,通过各种活动和讨论来提高语言能力。
我们的小组对任何想学习和练习英语的人开放,无论他们的水平如何。
Our Activities 我们的活动。
We organize a variety of activities to help our members improve their English skills. Some of our most popular activities include:我们组织各种各样的活动来帮助我们的会员提高英语能力。
我们最受欢迎的活动包括:1. Conversation practice: We hold regular conversation practice sessions where members can practice speaking English with each other in a relaxed and supportive environment.1. 对话练习,我们定期举行对话练习会,会员可以在轻松、支持的环境中互相练习英语口语。
2. Language exchange: We partner with other language groups to organize language exchange events where members can practice speaking with native speakers of English.2. 语言交流,我们与其他语言小组合作,组织语言交流活动,会员可以与英语母语者练习口语。
介绍小组成员英文作文模板Introducing Our Group Members。
Our group consists of a diverse and talented team of individuals, each bringing their unique skills and experiences to the table. In this article, we willintroduce each member of our group and highlight their strengths and contributions to our team.First and foremost, we have [Name], our team leader. [Name] is a natural leader with excellent organizationaland communication skills. They are always on top of things and ensure that our group stays on track and meets our deadlines. [Name] also has a strong vision for our project and motivates the rest of the team to strive for excellence.Next, we have [Name], our resident expert in [area of expertise]. [Name] brings a wealth of knowledge and experience to the group and is always willing to sharetheir expertise with the rest of us. Their insights andproblem-solving abilities have been invaluable in overcoming various challenges we have faced.Then, there's [Name], our creative genius. [Name] has a knack for thinking outside the box and coming up with innovative ideas. Whether it's designing a logo, creating a marketing campaign, or brainstorming new concepts, [Name] always brings a fresh perspective to the table.We also have [Name], our detail-oriented team member. [Name] is meticulous and thorough in their work, ensuring that every aspect of our project is carefully planned and executed. Their attention to detail has been crucial in ensuring the quality and accuracy of our work.Another member of our group is [Name], our tech guru. [Name] is well-versed in the latest technology and has been instrumental in implementing various tools and software to streamline our workflow. Their technical expertise has been essential in keeping our project running smoothly.Last but not least, we have [Name], our team'scheerleader. [Name] is always there to offer encouragement and support to the rest of the team. Their positiveattitude and enthusiasm are infectious, and they play a crucial role in keeping morale high, especially during challenging times.Together, our group members form a dynamic and cohesive team, each bringing their unique strengths and talents to the table. We complement each other's skills and work together seamlessly to achieve our common goals. We are proud of the diverse talents and experiences that each member brings to our group, and we are confident that with our combined efforts, we will achieve great success.。
Profess ional English for Social Work课程导入:社会工作究竟是一门什么样的课程?我们为什么要学习社会工作?学习它有什么用?对社会工作有多少了解?请说出你所知道的社会工作概念。
请说出你所知道的社会工作学者。
请说出你所知道的社会工作著作。
请你说说社会工作和社会学是什么关系。
一个简单的说明:《社会工作:专业英语》是社会工作的基础理论学科,也是社会工作的必修课程。
本课程的教学安排旨在提供基本的概念和理论知识,是进入社会工作领域高阶学习的基础。
Chapter One Social work: IntroductionPart 1、专业知识点学习-句子1、Social work is a profession that focuses particularly on helping people.2、Social work helps people to solve their personal, family and community problems.3、Social work emphasizes human values.4、Social work practice is an art with a scientific and value foundation.5、The family is often regarded as the case in social work.6、Social work has distinctive professional bodies.7、The relationship is the key in the social work process.8、Most social workers are employed in agency settings.9、Traditionally social workers have provided services and therapy for individuals and families.10、The basic functions of social work are intertwined and interdependent.11、Most social workers are on fixed salaries.12 、Fees are utilized for the welfare of the agency.13 、We find that people are still center of the world and its values.14 、As people live together, problems of relationship and interaction emerge.15 、Fifteen-second ads channeled into our homes are common.16 、Use of drugs is on the increase around the world.17 、”computer criminals” are on the scene18 、The school counselor and the social worker share much in common.19 、In one sense, social work is a part of marriage counseling.20 、Social work today is utilized in a variety of settings and agencies.Part 2、专业知识点学习-翻译1、有些人将咨询员的角色与作用和社会工作者的角色与作用混为一谈。
Introduction to groups1. Group accountsMany large businesses consist of several companies controlled by one central or administrative company. Together these companies are called a group. The controlling company, called the parent or holding company, will own some or all of the shares in the other companies, called subsidiaries.1.1IntroductionIn many countries, company law requires that the results of a group should be presented as a whole.In traditional accounting terminology, a group of companies consists of a parent company and one or more subsidiary companies which are controlled by the parent company.1.2 Accounting standards●IAS 27(revised) Separate financial statements●IFRS 3 Business combinations●IFRS10 Consolidated financial statements●IAS 28 Investments in associates1.3 Definitions●Control.An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investeeand has the ability to affect those returns through power over investee.●Power.Existing rights that give the current ability to direct the relevant activities of the investee●Subsidiary.An entity that is controlled by another entity.●Parent.An entity that controls one or more subsidiaries.●Group.A parent and all its subsidiaries●AssociateAn entity over which an investor has significant influence and which is neither a subsidiary nor an interest in a joint venture●Significant influenceSignificant influence is the power to participate in the financial and operating policy decisions of an investee but is not control or joint control over those policies.Investments in subsidiariesAn investor controls an investee if and only if it has all of the following:1) Power over the investee2) Exposure to, or rights to, variable returns from its involvementwith the investee; and3) The ability to use its power over the investee to affect theamount of the investor′s returns1.4.1Accounting treating in group accountsIFRS 10 requires a parent consolidated financial statements, in which the accounts of the parent and subsidiary(subsidiaries) are combined and presented as a single entity.Investment in associatesThis type of investment is something less than a subsidiary, but more than a simple investment. The key criterion here is significant influence. This is defined as the “power to participate”, but not to “control” (which would make the investment a subsidiary) Significant influence can be determined by the holding of voting rights(usually attached to shares ) in the entity. IAS 28 states that if an investor holds 20% or more of the voting power of the investee,it can be presumed that the investor has significant influence over the investee.Significant influence can be presumed not to exist if the investor holds less than 20% of the voting power of the investee Section summary2. Consolidated and separate financial statementsIFRS 10 requires a parent to present consolidated financial statements.2.1IntroductionConsolidated financial statementsThe financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity.2.2 Exemption from preparing group accountsA parent need not present consolidated financial statements if and only if all of the following hold:1) The parent is itself a wholly-owned subsidiary or it is a partially owned subsidiary of another entity and its other owners2) Its securities are not publicly traded3) It is not in the process of issuing securities in public securitiesmarket4) The ultimate or intermediate parent publishes consolidated financial statements that comply with international financial reporting standards.2.3Exclusion of a subsidiary from consolidationThe rules on exclusion of subsidiaries from consolidation are necessarily strict, because this is a common method used by entities to manipulate their results. If a subsidiary which carries a large amount of debt can be excluded, then the gearing of the group as a whole will be improved. In other words, this is a way of taking debts out of the consolidated statement of financial position. IAS27 did originally allow a subsidiary to be excluded from consolidation where control is intended to be temporary.2.4 Different reporting datesIn such cases the subsidiary may prepare additional statements to the reporting date of the rest of the group, for consolidation purpose. If this is not possible, the subsidiary’s accounts may still be used for the consolidation, provided that the gap between the reporting dates is three months or less.Where a subsidiary’s accounts are drawn up to a different accounting date, adjustments should be made for the effects of significant transactions or other events that occur between thatdate and the parent’s reporting date.2.5 Uniform accounting policiesConsolidated financial statements should be prepared using uniform accounting policies for like transactions and other events in similar circumstancesAdjustments must be made where members of a group use different accounting policies, so that their financial statements are suitable for consolidation.3. Content of group accounts and group structureIt is important to distinguish between the parent company individual accounts and the group accounts3.1 IntroductionConsolidated accounts are one form of group accounts which combines the information contained in the separate accounts of a holding company and its subsidiaries as if they were the accounts of a single entity. Group accounts and consolidated accounts are terms often used synonymously.In simple terms a set of consolidated accounts is prepared by adding together the assets and liabilities of the parent company and each subsidiary. The whole of the assets and liabilities of each company are included, even though some subsidiaries may be only partly owned. The “equity and liabilities” section of the statement offinancial position will indicate how much of the net assets are attributable to the group. And how much to outside investors in partly owned subsidiaries. These outside investors are known as the non-controlling interest.●Non-controlling interest.The equity in a subsidiary not attributable, directly or indirectly, to a parent.3.2Group structureParent company has only a direct interest in the shares of its subsidiary companies. For example:P100% 80% 75% 90%S1 S2 S3 S4S1 Co is a wholly owned subsidiary of PCo.S2 Co , S3 Co and S4 Co are partly owned subsidiaries ; a proportion of the shares in these companies is held by outside investors.Often a parent will have indirect holdings in its subsidiary companies. This can lead to more complex group structure, involving sub-subsidiaries.P51%S51%SSP Co owns 51% of the equity shares in S Co, Which is therefore its subsidiary. S Co in its turn owns51% of the equity shares in SS Co. SS Co is therefore a subsidiary of S Co and consequently a subsidiary of P Co.SS Co would describes S Co as its parent( or holding) company and P Co as its ultimate parent company.。