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- Abstract: Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory. 文章摘要: 当今会计理论界关于合并会计理论主要有三种,即实体理论、所有权理论和母公司理论。
- The modified parent theory treats the parent company as the accounting entity, but accepts the whole trade off method in the entity theory to simply the preparation of the statements when preparing trade off entries. 我国在编制合并财务报表时应以修正的母公司理论为宜 ,即将母公司作为主要服务对象 ,在编制抵销分录时采用实体理论全部抵销的方法 ,以简化编表工作。
- Uncovering the Veil of Disregard of Corporate Entity Theory 揭开公司人格否认理论的面纱
- He tried in every way to verify this theory. 他想一切办法来验证这个理论。
- I entirely approve of that theory. 我完全赞成那种理论。
- A character string or a bit string considered as an entity. 作为一个实体的一组字符串或一组字位串。
- Einstein put forward his new theory of relativity. 爱因斯坦提出了相对论的新学说。
- attitude for entity theory; norm for accounting practice of consolidated accounting statements. 应关注实体理论,可考虑采取以实体理论为主的作法:应考虑到企业集团业务的发展趋势,力求对各种具体业务问题作出明确的指南。
- This concept is at the very core of her theory. 这个概念是她理论的核心。
- The inland part of a political or geographic entity. 内陆一个政治或地理实体的内陆部分
- Einstein's theory of relativity. 爱因斯坦的相对论。
- Practical experience belies this theory. 实际经验证明这个理论是错误的。
- Her theory was quoted without an acknowledgement. 她的理论被人引用而未向她致谢。
- Einstein's theory marked a new epoch in physics. 爱因斯坦理论开创了物理学的新纪元。
- For several years his theory held the field. 几年来他的理论一直保持着权威地位。
- Could you elaborate on this theory? 请你阐述这一理论,行吗?
- Do you agree to the wave theory of light? 你同意光的波动理论吗?
- The whole country is a single entity. 全国一盘棋。
- Only in 1687 did he at last publish his new theory. 终于在一六八七年他发表了他的新理论。
- Since the war Germany has been divided; it is no longer one political entity. 战后德国被一分为二,不再是一个政治统一体。
