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- historical entity theory 历史主体论
- 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
- Many legends centre about this historical figure. 许多传说以这个历史人物为中心。
- Put the mixed historical facts in sequence. 将混淆的历史事件按顺序排列。
- He tried in every way to verify this theory. 他想一切办法来验证这个理论。
- Let's look at this from a historical standpoint. 让我们从历史的观点来看待这一切。
- I entirely approve of that theory. 我完全赞成那种理论。
- People wore historical costumes for the parade. 人们穿著古装参加游行。
- 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。
- We will deal with events in historical sequence. 我们将按照历史上的先后顺序研究这些事件。
- Einstein put forward his new theory of relativity. 爱因斯坦提出了相对论的新学说。
- The story is based on historical facts. 这个故事是以历史事实为根据的。
- This concept is at the very core of her theory. 这个概念是她理论的核心。
- We have no historical evidence for it. 我们缺乏可以证明这一点的史学根据。
- 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。
- We went to see a historical play. 我们去看了出历史剧。
- Some historical relics were unearthed. 数件历史文物被挖掘出来。