第五章，剩余权益理论及其基础。
Chapter five, the theory basis of the residual equity theory.
资产负债表债务法和损益表债务法的理论基础都是业务权益理论，但侧重点不同。
The basic theories about the balance sheet liability method and the income statement liability method are both from the owner's equity theories, but the emphasis is different.
合并财务报表的编制，受到不同合并观念的影响，而不同的合并观念源自不同的权益理论。
Proprietary theory and entity theory are the most primary equity theories. Equity theories have important influence on concepts of consolidating financial statements.
第四章从现行会计的权益理论中存在的问题入手，研究了人力资本权益的确立和人力资本权益分配等问题。
We start with the problems existing in equity theory of present accounting in chapter four. Then we study some problems such as establishment and distribution of human capital equity.
第二章“传统权益理论述评”对六种传统的权益理论进行了简要的介绍和评论，指出了传统权益理论的特点和局限性。
Chapter 2 reviews six traditional equity theories. After describing the six traditional theories briefly, we point out the characteristics and the limitations of these theories.
资本结构理论是研究在实现企业价值最大化的目标下，企业资本结构中债务资本与权益资本的比例如何确定的理论。
Theory on capital structure is the theory on how to define ratios of debt capital and equity capital of enterprise capital structure under the target of realizing maximization of enterprise value.
这个理论意味这公司将，尽力提高负债权益比。
That would mean that companies should try to push their debt-equity ratio up as high as possible given that theory.
宣布与日方部分重叠、中方理论上可能捍卫其权益的防空识别区，在亚洲两大经济体长期存在的领土纠纷中开启了一个新的维度。
The declaration of an overlapping area where China could theoretically defend its interests has opened up a new dimension in the long-running territorial dispute between Asia's two largest economies.
实际承运人制度的设立，有力保障了国际海上货物运输有关当事人的合法权益，具有十分重要的理论和现实意义。
It is of great significance both in theory and in practice as to protecting the rights of related parties in the international carriage of goods by sea.
并从竞争理论和保护消费者权益的现实意义上探讨了反垄断法的目的。
And discusses the legislation objects of Anti-Monopoly Act from competition theory and reality sense of protecting consumer interests.
文章根据金融数学理论，研究单时期框架下未定权益的定价问题。
According to the theory of financial mathematics, in this paper we study the problem of pricing the contingent claims.
第六章，剩余权益论对现行会计理论与实务的指导意义。
Chapter six, the indicative significance of the residual equity theory in the accounting theory and the presentation of financial statements.
《消费者权益保护法》第49条惩罚性赔偿的法律适用在理论和实践中争议颇大。
There remains much controversy concerning application of punitive damages in section 49 of Law for the Protection of Consumers' Right and Interests in theory as well as practice.
股本权益是股份制经济理论中的重要课题，其研究尚不多见。
Equity interests is one of the important topics in shareholding economic theory. Nowadays the study on equity capital is seldom.
在刑事诉讼中要充分保障犯罪嫌疑人和被告人的合法权益已经得到了司法理论和实务界的一致认同。
The judicial departments have come to an agreement with protecting the lawful rights and interests of suspected offender and defendant during the criminal procedure.
净权益不仅是会计理论和实践中一个很重要的基本概念，而且对净权益性质的认识还直接关系到许多经济理论和实践问题的解决。
Net equity is not only an important basic concept in the accounting theories and practices, but also related to the settlement of some economic theories and practices.
国际航班延误问题理论基础的缺失，成为旅客权益人性化保障的瓶颈。
The lack of theoretical basis for international flight delay becomes a bottleneck to humanized protection for passenger rights.
而权益资产比率与费用损失指标，则不符合展望理论的论点。
Nevertheless, the ratio of equity to assets and loss indictor don't accord with contention of prospect theory.
本文结合权益资本成本理论和人力资本产权理论，通过对现行收益分配模式进行分析，提出了利益相关者逻辑下的收益分配模式。
This article analyzes the current income distribution model and get the model of stakeholders participating based on equity capital cost theory and human capital property theory.
从维护职工的合法权益入手，在理论与实践的结合上，比较全面地论述了我国劳动法实施中存在的问题及对策。
To protect staff's legal rights and interests, the paper makes a theoretical and practical analysis of the problems existing in Labour Law and their countermeasure...
然而，对照紧急避险的刑法原理，这种不允许损害等值合法权益的观点并没有获得有力的刑法理论的支持。
However, compare with the crimes Law principle of urgent danger escape, such viewpoint as not permit damage equal value legal right hasn't gained strong crimes theory support.
无效行政行为制度是伴随公定力理论的出现而提出的，是从保护相对人合法权益的角度对传统公定力理论的一种修正和完善。
The regulations of the voidable administrative act are proposed accompanied with the traditional theory of presumptive legality in order to defend the legitimate rights and interests of the relatives.
本文从人力资源会计理论出发，对劳动者权益进行分析，具体阐明了两种主要的劳动者权益分配方式：劳动分红和经营者年薪。
From the view of Human Resource Accounting, the author analyses the laborer's equity and states two main modes about laborer's equity: labor bonus and operators' annual salary.
由此，本文提出了一个基于契约理论的中小投资者权益保护框架。
So, this article proposes a framework of investor protection which is based on the contract theory.
理论分析表明，该协议能够有效地保护买方的权益和卖方的利益。
Theoreticalanalysis shows that the protocol can protect the buyer's rights and the seller's profits.
理论分析表明，该协议能够有效地保护买方的权益和卖方的利益。
Theoreticalanalysis shows that the protocol can protect the buyer's rights and the seller's profits.
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