1·For each accounting entity a self-contained, double-entry accounting system is employed.
每一个会计单位都运用独立的、复式记账的会计体系。
2·If it has no records, then it is not an accounting entity.
如果它没有这样的账目,那么它就不是一个会计单位。
3·Each accounting entity interprets transactions from its own viewpoint.
每一会计单位都从自己的角度对交易加以说明。
4·Each accounting entity interprets transactions from its own viewpoint.
每一会计主体都从自己的角度对交易加以说明。
5·In any particular case the identification of the accounting entity may be difficult.
在特殊的情况下,很难确定会计单位。
6·Ledger accounts are used to record business transactions' effect on an accounting entity.
分类帐户被用来记录交易对会计主体的影响。
7·Ledger accounts are used to record business transactions 'effect on an accounting entity.
分类帐户被用来记录交易对会计主体的影响。
8·Ledger accounts are used to record business transactions 'effect on an accounting entity.
分类帐户被用来记录交易对管帐主体的感化。
9·Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.
合并会计使会计主体假设、会计分期假设松动。
10·The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.
会计主体概念适用于独资、合伙和公司中的任何一种组织形式。