Consider, for example, the case of a large chain of retail stores. Is the accounting entity the whole business, a regional operation, a single store or a single department in that store?

以一个大型零售连锁企业为例，会计主体是该整个连锁店、区域性经营单位、某个分店还是分店里的一个部门？

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Retail store managers supervise sales workers in a retail establishment or department, and may perform management duties like purchasing, budgeting and accounting.

零售商店的经理在零售监督机构或部门的销售人员，并可以完成诸如采购，预算和会计管理工作。

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