Under these circumstances, the comprehensive incometheory has been increasingly accepted by people.
在这一背景下，全面收益理论作为一种全新的收益理论正日益为人们所接受。
2
According to comprehensive incometheory, we can make the issues of report supplement each other, contrast each other, improving the quality of the accounting information.
按照全面收益理论，可以使报告项目相互补充，相互对照，提高会计信息的质量。
3
Then, tracing to its source, explains the economics theoretical foundation of the consumer credit, that is, time-favor theory, life-cycle hypothesis and permanent-incometheory.