entity accounting [经] 单位会计, 独立会计
- Ledger accounts are used to record busine tra actio' effect on an accounting entity.
分类帐户被用来记录交易对会计主体的影响。 - 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。 - The transaction of different accounting entities should not be accounted for together. 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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