[经] entity concept in consolidated statements

hé bìng bào biǎo zhōng de gè tǐ gài niàn ㄏㄜˊ ㄅㄧㄥˋ ㄅㄠˋ ㄅㄧㄠˇ ㄓㄨㄥ ㄉㄜ˙ ㄍㄜˋ ㄊㄧˇ ㄍㄞˋ ㄋㄧㄢˋ