Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
2
最后，本文还试图从剩余权益论的角度，解释和预测财务会计的目标、会计原则以及财务报表的列示。
Finally, the author attempts to interpret and predict the objective of accounting, accounting principles and the presentation of financial statements based on the residual equity theory.
3
从企业的资产、负债、所有者权益、会计报表等几个方面探讨了个人独资企业和合伙企业会计制度的制定对策。
The account system drawing up of above enterprises is discussed from such aspects as owners, liabilities, owner s rights and account sheets.
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