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| 1. | entity accounting |
| 单位会计|单位实体会计 |
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| 2. | accounting entity |
| 会计主体；会计单位；会计实体 |
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| 3. | agency accounting entity |
| 政府部门会计核算单位 |
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| 4. | The accounting entity concept is applied to all organization forms of business: single proprietorship |
| 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。 |
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| 5. | The accounting entity concept |
| 会计主体概念 |
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| 6. | For each accounting entity a self-contained, double-entry accounting system is employed. |
| 每一个会计主体都运用独立的复式记账体系。 |
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| 7. | distinct financial and accounting entity |
| 不同（独特）的财务和会计实体 |
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| 8. | An accounting entity is any economic unit which controls resource and engages in economic activities. |
| 一个会计主体就是任意一个可以掌握资源并从事经济活动的经济单位。 |
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| 9. | 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。 |
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| 10. | Each accounting entity should be evaluated separately. |
| 不同会计主体的交易不能集中核算,每一会计主体应单独进行评价。 |
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