proprietorship theory

Proprietorship theory correctly solve the final ascription problem of income distribution.

所有权理论则正确地解决了收入分配的最终归属问题；

The components of the theory of "Kula Circle" are: the definition, the relationship between businessmen, the economic feature of the business and the character of Kula's proprietorship.

“库拉圈”理论包括以下几个方面：（一）库拉的定义；（二）库拉交换的伙伴关系；（三）交换的经济特点；（四）库拉的所有权性质。

Consolidation theory involved in consolidated statement has following contents: proprietorship theory, entity theory and parent company theory.

合并财务报表涉及的合并理论有所有权理论、实体理论和母公司理论等。

In order to make the accounting of single proprietorship develop healthily, this paper sets forth the problems how to operate accounting and how to draw up accounting statements and the like in terms of theory and fact.

为使独资企业会计核算走上健康发展的道路，本文就私营独资企业如何进行会计核算、编制会计报表等问题从理论和实例上进行论述。