Accounting exposures will arise along with the combination of financial statement between parent company and its subsidiary.

在国际经营中，跨国公司母、子公司的财务报表合并将产生会计风险。

youdao

These include partial offers, offers by a parent company for shares in its subsidiary and certain other transactions where control (as defined) of a company is to be obtained or consolidated.

这包括部分要约、由母公司对其附属公司的股份所作的要约，及拟取得或巩固某公司的控制权(见定义)的若干其他交易。

youdao