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。

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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。

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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。

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One reason Rosen remains at Theory is the elbow room that the parent company gives its busy chief executive.

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