1) the theory of corporate contract
公司合同理论
1.
This trend also reflects that the theory of corporate contract is better than the theory of corporate force law.
董事多元化是弥补公司社会责任理论欠缺可操作性的一项积极的举措,它反映了“公司强行法理论”向“公司合同理论”的转变。
2) corporate contracts
公司合同
3) pre-company contract
先公司合同
1.
An in-depth discussion is made in the field of compa ny law in China namely three types of relationships which should be properly a rranged in the amendment of that law, the nature of property right of sharehol der and company, the legal effect of pre-company contract, whether to adopt t he form one-member company, the choice of company capital system, and corpo rate governance.
文中就我国修订公司法时应当正确处理的三个关系、股东与公司的财产权性质、先公司合同的法律效力、“一人公司”的取舍、公司资本制度的抉择以及公司的治理结构等六方面问题作出了深刻的分析,结合公司法修订草案的有关规定进行了深入的点评,并提出了相应的立法建
4) parent company theory
母公司理论
1.
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。
2.
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。
3.
This paper suggests it is suitable to adopt the modified parent company theory in preparing consolidated financial statements in China.
我国在编制合并财务报表时应以修正的母公司理论为宜 ,即将母公司作为主要服务对象 ,在编制抵销分录时采用实体理论全部抵销的方法 ,以简化编表工作。
5) contract axiom
合同公理
6) complete contract theory
合同理论
1.
Generally speaking, with the further progress of the research, the focus of attention has shifted from the complete contract theory to the incomplete contract theory.
与研究非人格化的价格机制的主流新古典经济学不同,合同理论试图揭示理性的经济主体之间的合同关系。
补充资料:母公司理论
站在母公司股东的立场上,将合并会计报表视为母公司本身会计报表反映范围的扩大,是母公司会计报表的扩充。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条