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。

youdao

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。

youdao

At present, there are some scarcities in Proprietary copyright theory.

目前，对专有出版权的认识上，在理论上存在不足。

youdao

He uses a proprietary version of Elliott Wave theory and also relies on other technical indicators such as relative strength and sentiment measures.

FORBES: 3 Excellent Elliott Wave Technical Analysts