consolidated entity 中文意思是什麼

consolidated entity 解釋
統一實體
  • consolidated : adj. 加固的；整理過的，統一的。
  • entity : n. 1. 實體；統一體。2. 存在（物）。3. （有別于屬性等的）本質。
  1. Theory frame of consolidated accounting statements : foundation of consolidated accounting statements ; combination method, origination way and equity structure ; non - controlling interest, position of minority shareholder of controlled company ; compiling method of consolidated accounting statements ; method chosen in accounting practice of consolidated accounting statements. some problems should be noticed during establishing consolidated accounting statements standard : attitude for pooling - of - interests method ; attitude for entity theory ; norm for accounting practice of consolidated accounting statements

    結合第二章合併會計報表理論框架的分析，筆者認為在討論制定我國合併報表具體會計準則時，應格外關注以下問題：應關注聯營法，考慮其適用性；應關注實體理論，可考慮採取以實體理論為主的作法：應考慮到企業集團業務的發展趨勢，力求對各種具體業務問題作出明確的指南。
  2. The advantage of consolidated financial statement is that it can fairly present the financial condition and operating results of an entity as a whole

    因此，各企業紛紛通過兼并等手段拓展經營領域，實行多種經營的戰略，從而成為跨行業經營企業。
  3. Part : the author probed into the method to resolve the conflict of law of agency with the method of consolidated entity and analyzed the feasibility and necessity

    第三部分作者探討了用統一實體法解決代理法律沖突的問題，包括可行性和必要性分析等。
  4. Consolidation theory involved in consolidated statement has following contents : proprietorship theory, entity theory and parent company theory

    合併財務報表涉及的合併理論有所有權理論、實體理論和母公司理論等。
  5. Consolidation scope relates to the issue of accounting entity. generally speaking, companies should be consolidated into the statements as long as they control or be controlled. however, in prac

    在對合併范圍分析時，具體地，我們研究了暫時性控制、削弱的控制、非相似的業務、不重要的子公司、企業集團內部交叉持股下的合併會計報表等特定情形。
  6. The second : selection of the theory of the consolidated financial statements. this text state that entity theory should be used in our country in the future

    問題之二，合併會計報表理論的選擇，本文認為，我國未來應選擇以實體理論為主。
  7. Now, many researchers and practicers are studying the consolidated financial statement, which consists of parent company theory, entity theory and contempora ry theory, and is one of the three most complicated problems in international ac counting

    合併會計報表是當今國際會計三大難題之一，目前許多會計理論工作者和會計實務工作者都在研究合併報表問題，尋求解決合併報表實務中難題的辦法。
  8. Abstract : now, many researchers and practicers are studying the consolidated financial statement, which consists of parent company theory, entity theory and contempora ry theory, and is one of the three most complicated problems in international ac counting

    文摘:合併會計報表是當今國際會計三大難題之一，目前許多會計理論工作者和會計實務工作者都在研究合併報表問題，尋求解決合併報表實務中難題的辦法。
  9. Finally, by considering the situation of our country and the international tradition of the consolidated financial statements, the author thinks we should select the entity theory as the theory base of preparing the consolidated financial statements

    此外，還討論了三大合併理論外比較常見的合併理論? ?母公司延伸觀。最後，結合我國的國情並考慮合併會計報表發展的國際慣例，筆者認為我國應該選擇主體觀作為編制合併會計報表的理論基礎。
  10. As a result, a surplus of $ 772. 5 million for the consolidated entity for 200304 was recorded, of which $ 190. 9 million was transferred to the general and development reserve fund

    就綜合報告而言，扣除所有大學與附屬公司之間的交易及結餘后，凈收入及開支分別為一億九千三百五十萬元及一億五千一百萬元。
  11. The expenditure of the consolidated entity was $ 3, 238. 7 million, of which $ 2, 119. 2 million was for instruction and research, $ 403. 7 million for premises and related expenses, $ 171 million for other academic services and the remaining $ 544. 8 million for library, central computing facilities, management and general, student and general educational services, and other activities. as regards the operating results of the subsidiaries, the total income and expenditure amounted to $ 332. 5 million and $ 288. 6 million respectively

    本年度綜合體的支出為港幣三十二億三千八百七十萬元，其中教學與科研開支佔二十一億一千九百二十萬元，校舍及相關開支佔四億零三百七十萬元，其他教務服務佔一億七千一百萬元，圖書館、電腦中心設施、管理及一般費用、學生及一般教育事務及其他活動佔五億四千四百八十萬元。
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