... 企业单位的概念: business entity concept 作战单位的痕迹: UNIT TRACKS 单位的位置: Position Of Unit ...
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the business entity concept 会计主体假设
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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