There are three kinds of combination theories: the parent-company theory, the entity theory and the contemporary theory.
合并理念共有三种：母公司观、主体观和当代观。
参考来源 - 企业合并的会计问题研究Entity theory is a framework to explain on the mental phenomenon, psychological facts and laws of action.
实体理论是关于心理现象、心理事实及心理与行为规律的一种解释框架。
参考来源 - 心理学理论解释框架的解构与重建·2,447,543篇论文数据，部分数据来源于NoteExpress
The combined theory consists of parent company theory, entity theory and ownership theory.
合并理论主要有母公司理论、实体理论与所有权理论。
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。
应用推荐