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controlled entity
相关语句
  控制实体
     The Disclosure of Off-Balance-Sheet Activities Related to Controlled Entity
     与控制实体有关的表外交易披露问题
短句来源
  相似匹配句对
     The Disclosure of Off-Balance-Sheet Activities Related to Controlled Entity
     与控制实体有关的表外交易披露问题
短句来源
     time is entity.
     时间是实体。
短句来源
     On Controlled Delivery
     控制下交付论纲
短句来源
     Group-C: were controlled.
     C组为对照组。
短句来源
     Entity principle;
     主体性原则;
短句来源
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  controlled entity
A refinement of the system is that it is possible to automatically change the controlled entity during a distension, e.g.
      
A comparison is made between a multiloop automatic control system with a model of the controlled entity and the traditional two-loop automatic control system with a differentiator.
      
Therefore, having the government-controlled entity as a firm's institutional investors could influence its corporate payout decision.
      
The Company's Australian resident corporate shareholders obtain no tax credits on a dividend paid by the United Kingdom controlled entity.
      
Most entities have a primary site which controls that entity, for example, for a user controlled entity the primary site is the site of that user.
      


Due to lack of definite regulations in joint ventures and their accounting process, the existing codes and regulations give room for some companies to manipulate accounting profit and assets scope. As a result,it affects the comparability and faithfulness of accounting information. The authors viewpoint is that, the jointly controlled entities (here refers to joint ventures) should be in compliance with accounting standards to compile and provide external-oriented financial statements, while it is unnecessary...

Due to lack of definite regulations in joint ventures and their accounting process, the existing codes and regulations give room for some companies to manipulate accounting profit and assets scope. As a result,it affects the comparability and faithfulness of accounting information. The authors viewpoint is that, the jointly controlled entities (here refers to joint ventures) should be in compliance with accounting standards to compile and provide external-oriented financial statements, while it is unnecessary for jointly controlled operations and jointly controlled assets to work out their own. In addition, ventures should conduct business accounting to their investment in joint ventures by proportional consolidation method and its application in the consolidated financial statements is also discussed in the paper.

由于现行法规对合营及其会计处理尚缺乏明确的规定,给一些公司操纵会计利润及资产规模以可乘之机,影响了会计信息的可比性和真实性。笔者认为,共同控制经营、共同控制资产不必编制单独的对外财务报表,而共同控制实体(合营企业)要依照会计准则编制和提供对外财务报表。另外,笔者主张,合营者对合营企业的投资采用比例合并法进行核算,并讨论了此法在合并会计报表中的运用。

The certain vacuum of accounting criterion and economic essence causes a lot of enterprise through off-balance-sheet activities to go on financing or handle the surplus to come form. To standardize the disclosure of that, we shoul d consolidate the financial statements of all related controlled entities, and d isclose the information of un-consolidate and pro-sunsidiary company specially.

由于会计准则与经济实质之间存在的真空,导致许多企业通过表外交易来进行融资或操纵盈余。为规范我国与控制实体有关的表外交易披露问题,应将存在实质控制关系的所有实体纳入合并范围;对未合并子公司及准子公司在报表附注中列专项披露。

 
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