- entity equity theory
- n.主体所持分额学说
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
Residual Equity Theory — An accounting concept that says that common stockholders take the greatest risk when they buy into a company; therefore, they should have sufficient information about the company s financial standing and performance to make sound investment… … Investment dictionary
residual equity theory — A theory that emphasizes the rights and interests of ordinary shareholders on the grounds that they are the real owners of a business. The theory is reflected in the earnings per share figure, which assists ordinary shareholders in making… … Accounting dictionary
entity view — The view of an accounting entity that emphasizes the importance of the business or the organization and its separateness from its owners. It is based on the accounting equation, in which the sum of the assets is equal to the claims on these… … Accounting dictionary
Equity (finance) — For equity securities, see Stock. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
Theory of the firm — The theory of the firm consists of a number of economic theories that describe the nature of the firm, company, or corporation, including its existence, behavior, structure, and relationship to the market.[1] Contents 1 Overview 2 Background … Wikipedia
Process theory — is a commonly used form of scientific research study in which events or occurrences are said to be the result of certain input states leading to a certain outcome (output) state, following a set process.Process theory holds that if an outcome is… … Wikipedia
Attachment theory — … Wikipedia
proprietary view — The view of an accounting entity that emphasizes the rights and interests of shareholders rather than the status of the enterprise as a separate entity. Compare: entity view, residual equity theory See also: shareholder value … Accounting dictionary
Friendship — Friend redirects here. For other uses, see Friend (disambiguation). Friendship is a form of interpersonal relationship generally considered to be closer than association, although there is a range of degrees of intimacy in both friendships and… … Wikipedia
Stock — For capital stock in the sense of the fixed input of a production function, see Physical capital. For other uses, see Stock (disambiguation). Financial markets Public market Exchange Securities … Wikipedia
Finance — For the Slovenian newspaper, see Finance (newspaper). Finance Financial markets … Wikipedia