Parent company theory的意思|示意
母公司理论
Parent company theory的网络常见释义
母公司理论 【阅读小贴士】母公司理论(parent company theory):强调合并财务报表是母公司财务报表的扩展,侧重于母公司股东的利益。
Parent company theory相关例句
The combined theory consists of parent company theory, entity theory and ownership theory.
合并理论主要有母公司理论、实体理论与所有权理论。
Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory.
合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。
Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.
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。