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基本会计概念(basic accounting concepts) 企业实体概念(business entity concept) 成本概念(cost concept) 客观性概念(Objectivity concept) 测量概念单位(unit of measure concept) 一致性概念(matching concep...
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... 商业经济学 business economist 商业 英语 business entity concept 企业实体原则 Business Expansion Scheme ...
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The business entity concept is based on the applicability of accounting to individual economic units in society.
经济实体，其基础概念是把财会制度应用于社会各个经济单位。
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。
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