entity theory 中文意思是什麼
entity theory
解釋
會計個體論，會計主體論-
On the basis of the basic theory of metal distortion, using round steel alit rolling as entity model and combining with production practice, the selection of slit location, slit mode and the design parameter of slit pass system were analyzed, and the area calculation model of pre - slit rolled piece and slit rolled piece was built
摘要基於金屬塑性變形基本理論，以圓鋼雙線切分為基本實體模型，結合生產實踐，對切分位置、切分方式的選擇和切分孔型系統的設計參數進行了分析，並建立了預切分軋件和切分軋件的面積計算模型。 -
Secondly, from a microscopic perspective, my project adopts the theory and methodology of financial economics to offer a predicative analysis on the microscopic entity of water conservancy
其次從微觀層面上給出了水利需求微觀實體的財務經濟預測分析方法。 -
In this study, the model emphasizes particularly on time series of geological entity and at the same time it realizes the integration of the spatial model and the attributive model by integrating complicated spatial and attributive character of forest resources. program is realized by matlab. the ann toolbox of matlab established many tool functions based on ann theory
本項研究中，基於gis的神經網路預測模型主要側重的是地理實體數量時間結構序列，模型結合森林資源復雜的空間和屬性特徵，不僅使用了gis關系數據庫中的屬性時間序列值，同時也使用了一定的空間模型，實現了空間模型與屬性模型的有效結z 、口0在程序的實現上採用m八tlab開發環境，其中的神經網路工具箱以人工神經網路理論為基礎，構造了網路分析和設計的許多工具函數。 -
Entity - relationship - attribute designs and sketches. theory and application of category theories, 2002, 10 : 94 - 112. 19 burstall r m, goguen j a. putting theories together to make specifications
所謂類范疇，就是放棄了帶類型範疇中兩個首尾相接的態射一定能組合成第三個態射，且它們的類型也相應組合這一要求。 -
The conventional weapon system evaluation methods are based on the probability and statistic theory, and are usually assumed independent among criteria or evaluating entity
摘要傳統的武器系統評估方法是基於概率和統計理論的，並假設各指標之間相互獨立。 -
The author analyses some point of views in theory respectively and states that the criminal object is judicial authority of people ' s court. the criminal subject, the author points out, should not be comprehended in a narrow sense, but in a broad sense. that is to say, all of the judgment that have law force and executive content by people ' s court in regard to entity and procedure of specific law case are criminal subject
對于犯罪客體作者針對理論幾種觀點分別予以評價並提出本罪的犯罪客體是人民法院審判的權威；而對本罪的犯罪對象，作者提出不能對其從狹義角度理解，而應取其廣義的理解，即人民法院就有關具體案件的實體和程序問題作出的具有法律效力並且具有執行內容的一切裁處決定。 -
Retrospection of accounting entity and questions on the entity equity theory
對會計主體的再認識及對主體權益論的質疑 -
Thirdly, according to the principle of the general theory of constitutionality, and from the different levels of the basic feature, key value and substance characteristics of the taxation constitutionality, it analytically studies the science connotation and integrity system of taxation constitutionality, demonstrates that taxatio n constitutionality is a social structural style of modern taxation and an organic whole of entity value and form value
其三，按照法治的一般理論原理，從稅收法治的基本特徵、核心價值和實質特徵等不同層面，分析研究了稅收法治的科學內涵和完整體系，論證了稅收法治是現代稅收的社會組織結構形式，是實體價值和形式價值的有機統一體。 -
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。 -
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。 -
There are three kinds of combination theories : the parent - company theory, the entity theory and the contemporary theory
合併理念共有三種：母公司觀、主體觀和當代觀。 -
After an analysis of three above theories, we come to conclusion that ( 1 ) entity theory, which could strengthen the comparability of statement, is consistent with international customs. ( 2 ) considering special equity structure of chinese most listed companies, it ' s more necessary to protect the interests of minority equities from the institution
（ 2 ）我國公司股份結構較為特殊，一股獨大的局面使大股東侵犯小股東利益變得習以為常，在這種情形下，會計準則更需要採取主體理論，從制度上保護中小股東的權益不受侵犯。 -
Uncovering the veil of disregard of corporate entity theory
揭開公司人格否認理論的面紗 -
We suggest that the entity theory should be used in china
因此，我國應選擇主體觀作為我國的合併會計理念。 -
( 3 ) the particular market environment decides that we ca n ' t adopt pure entity theory, but a mixture of different theories
（ ）考慮到我國特殊的市場環境，我們也不能採用純粹的主體理論，而應當將不同理論有機的結合。 -
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。 -
Firstly, the author explains the proprietor theory, the entity theory and the parent company theory, and then, compares the above theories
首先對所有者觀、主體觀和母公司觀這三大合併理論進行了比較分析，並探討了這三大理論各自的優缺點。 -
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。 -
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。 -
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。
分享友人