【题目】合并报表由企业集团中的（   ）于会计年度终了编制的，以其自身、子公司及其可控制的所有企业为编制范围的，服务于企业集团所有股东和债权人，包括拥有少数制股权的股东，但主要服务于母公司的控股股东和债权人的一种不同于一般单个企业情况的财务报表。

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控股公司（母公司）
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子公司
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孙公司
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相关公司
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