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。
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。
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