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英语翻译因为我没有会计基础.希望能帮忙翻译并讲解一下.The proportionate consolidation's

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英语翻译
因为我没有会计基础.希望能帮忙翻译并讲解一下.
The proportionate consolidation's impact on the balance sheet:the subsidiary's assets,liabilities and equity are added to the parent company's balance sheet in proporton to the latter's interest in the joint venture.
The proportionate consolidation's impact on the income statement:the joint venture's revenues,costs and net income are added to the parent company's income statement only in proportion to its participation in the joint venture.
按比例合并报表对资产负债表的影响体现在如下方面:子公司的资产,负债和权益按投入产出比被加到母公司的资产负债表后成为合资企业的利润.
按比例合并报表对损益表的影响:合资企业的收入,成本和净收入只有在其投资公司的参投比例在母公司的损益表中添加.