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。
Reduce the capital adequacy ratio for branches or at least allow calculation on a consolidated basis for all Chinese branches of a same foreign legal entity.
降低分行的资本充足率，或者至少允许所有中国的银行分行与外国法定机构采用同样的计算标准。
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。
The Chinese-owned part signs a series of contracts with the listed entity to transfer revenues in a way that allows the books of the two companies to be consolidated under U.
中国人控制的部分同上市部分签署一系列转让收入的合同，让两家公司的账簿能够根据美国会计准则合为一体。
The Chinese-owned part signs a series of contracts with the listed entity to transfer revenues in a way that allows the books of the two companies to be consolidated under U.
中国人控制的部分同上市部分签署一系列转让收入的合同，让两家公司的账簿能够根据美国会计准则合为一体。
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