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。
Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company 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。
Nowadays, there are three main methods to prepare consolidated financial statements, which are called proprietary theory, parent company theory and entity theory.
但是，因为各分支机构是来自于其母公司的资金支持，所以这不得不依赖于理论资本的计算。
But, since branches are underpinned by their parents' capital, this will have to rely on a calculation of notional capital.
集团母公司作为子公司的出资人，如何开展对子公司及其主要经营者效绩评价活动成为理论界和实务界的一个课题。
The holding company is the investor of subsidiary company. How to develop the evaluation of subsidiary company performance and its main manager is one question of two fields both theory and practice.
在一个企业集团由多个实力相当的母公司组成的情况下，采用所有权理论是最好的选择。
When the subsidiary company is controlled by several companies, the combined financial statement may use ownership theory.
在一个企业集团由多个实力相当的母公司组成的情况下，采用所有权理论是最好的选择。
When the subsidiary company is controlled by several companies, the combined financial statement may use ownership theory.
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