... entity relationshipn.实体关系(实体联系) consolidated entity统一实体 risk-bearing entity保险单位 ,保险实体 ...
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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。
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