There are two types of implicit theories of emotion: one is entity theory, which means the holder believes that emotion cannot be regulated;
情绪调节内隐理论可以分为两种类型：一种为实体性理论，该理论持有者认为情绪不可控；
The Research in the dimension of entity theory versus incremental theory of implicit personality theories is a new trend in social cognition.
对内隐人格理论的实体论-渐变论维度的研究是近年来社会认知研究的一个新趋势。
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。
Proprietary theory and entity theory are the most primary equity theories. Equity theories have important influence on concepts of consolidating financial statements.
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。
This paper analyzes the consolidation theory and scope, and point out that the consolidation theory should emphasize entity theory and the consolidation scope should emphasize substantive control.
本文主要分析了该准则的合并理论和合并范围，指出合并理论应侧重实体理论，合并范围应强调实质性控制。
This paper analyzes the consolidation theory and scope, and point out that the consolidation theory should emphasize entity theory and the consolidation scope should emphasize substantive control.
本文主要分析了该准则的合并理论和合并范围，指出合并理论应侧重实体理论，合并范围应强调实质性控制。
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