small entity 中文意思是什麼
small entity
解釋
小的個體-
The prerequisites for a nation, or a nonstate entity, to conduct a hane are relatively straightforward : a small nuclear weapon and a standard ballistic - missile system, something not much more sophisticated than a scud
一個國家或非國家實體要進行高空核爆，先決條件其實相當簡單，只要擁有小型核子武器和標準的彈道飛彈系統，而這類系統並不比飛毛腿導彈（ scud ）復雜。 -
For this end, the development unit runs a small but very active training entity called the prosecutor academy
檢察官訓練學院規模雖小，卻積極為全國的檢察官提供培訓。 -
It is the three - star class hotel concerning foreign affairs and foreign nationals. as an entity of beverage, accommodations, entertainment, and business service, it has a luxury european style banqueting hall capable for 500 people, 20 luxury balconies with different styles, as well as the western food restaurant. there are over 180 standard rooms and executive suites, some conference rooms from small size to medium and big size
該酒店是三星級涉外酒店，集餐飲住宿休閑商務為一體，內設可容納500人同時用餐的豪華歐式宴會大廳， 20間風格各異的豪華包廂及具有西方風情的西餐廳擁有標準客房商務套房共180餘間套，會議中心大中小會議室俱全。 -
Shanghai lequn advertising co, s ltd, it is a professional production years produced neon lights, small and large outdoor advertising, exhibition design exhibition, graphic design, indoor decoration design and construction, all kinds of domestic and foreign advertising agency network, web design and other kinds of advertising agencies, set design, production, publishing, installation into an integrated entity specialized advertising units
上海樂群廣告有限公司是一家多年專業生產製作霓虹燈、戶外大小型廣告，展覽展會設計製作，圖文設計製作，室內裝潢設計及施工，代理國內外各類廣告、網路、網頁設計製作等各類廣告代理，集設計、製作、發布、安裝於一體的綜合性專業化的廣告實體單位。 -
Originally, all things are ours, but because we think only about a couple of things that we like, unknowingly we confine ourselves within a small boundary. from an entity without any discrimination, in the paradise in heaven, all beings have the same golden body, and there is neither man nor woman we become full of discriminations
本來所有東西都是我們的，但是因為我們只把心放在一兩個喜愛的事物上，無形中將自己圈在一個小范圍里，使一個本來無分別的狀況在極樂世界中，都是一樣黃金的身體，也沒有男女的分別變成一個有分別的人。 -
The first part introduces amalgamation accounting criterion of our country and other countries about the regulation that which enterprise should be amalgamated and which should not be amalgamated, and at the same tune, gets enlightenment from it ; the second part analyses " temporary provisions " of our country and find out the existing problems of it and the practical problems caused by it ; the third part, on the basis of discussing the relations between amalgamation theories, " control right " theory and amalgamation range, proposes that under the lead of the theory " servicing the controllers ", regarding " control right " as the key standard, define the range of amalgamating rationally ; and to the problems that exist in our country ' s " temporary provisions ", offer the suggestions of improving from two aspects, namely " entering mechanism " and " withdrawing mechanism " ; at the same time, propose whether to amalgamate " special purpose entity ", ", " proton company ", " small - scale subsidiary ", " contract running, leasing managing, trusting and managing enterprises " or not. the author will make every effort for the new amalgamation criterion
第一部分，介紹我國及其他各國合併會計準則對合併范圍的規定及從中得到的啟示；第二部分，分析我國《合併會計報表暫行規定》中對合併范圍規定存在的問題以及由此導致的實務操作中的問題；第三部分，在討論合併理念和「控制」與合併范圍的關系的基礎上，提出以「控制者服務論」為目標導向，以「控制」為核心標準，合理界定合併范圍；並針對我國「暫行規定」中存在的問題，提出改進的建議，即從「進入機制」和「退出機制」兩方面完善對合併范圍的規定；同時對「特殊目的實體」 、 「非同質子公司」 、 「小規模子公司」 、 「承包經營，租賃經營及委託經營企業」是否納入合併范圍提出建議，力求為即將出臺的新合併準則盡微薄之力。
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