编制合并财务报表时,将少数股东权益视为企业集团股东权益的一部分,依据的是 ( )。
A.产权理论
B.实体理论
C.母公司理论
D.所有权理论
正确答案是B
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Complete the following sentence with a (compound) word derived from the one(s) given in bracket.
The team has been training hard in ( )(prepare)for the 2004 Olympic Games.