请教一个一级的关于损益表分析的问题 分析, 翻译, included, interest, reported

zmmengxue

请问下面这句话应该怎么翻译，怎么理解啊？多谢！

if a firm has a controlling interest in a subsidiary,the pro-rata share of the subsiduary income for the portion of the subsidiary that the firm does not own is reported in the parent's income statement as the minority owners'interest. this is subtracted since a controlling interest means the subsidiary's entire net income is included in the firm's income statement。

zmmengxue

谢谢，看了你的回答后我明白了。