entity concept of accounting 中文意思是什麼
entity concept of accounting
解釋
會計的個體觀念- entity : n. 1. 實體；統一體。2. 存在（物）。3. （有別于屬性等的）本質。
- concept : n. 1. 【哲學】概念。2. 觀念，思想，意思，心意。
- of : OF ＝Old French 古法語。
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
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The major concept ( assumption ) is the concept of accounting entity. the other assumptions are the going - concern assumption, the accounting period assumption, and the stable money - unit assumption
主要概念是會計主體概念，其他的假設有持續經營假設，會計期間假設，穩定貨幣單位假設。 -
An accounting entity is an organization or a section of an organization that stands apart from other organizations and individuals as a separate economic unit. the entity concept requires that the transactions of each entity are accounted for separately from the transactions of all other organizations and persons
會計主體是獨立於其他企業的某一企業或團體，或某一企業的一部門，以及作為獨立經濟單位的個人。會計主體概念要求這一特定主體的經濟業務要與其他企業及個人的業務分開，單獨進行會計處理。
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