Proprietary theory and entity theory are the most primary equity theories. Equity theories have important influence on concepts of consolidating financial statements.
合并财务报表的编制，受到不同合并观念的影响，而不同的合并观念源自不同的权益理论。
Proprietary theory and entity theory are the most primary equity theories. Equity theories have important influence on concepts of consolidating financial statements.
合并财务报表的编制，受到不同合并观念的影响，而不同的合并观念源自不同的权益理论。
应用推荐