For each accounting entity a self-contained, double-entry accounting system is employed.
每一个会计单位都运用独立的、复式记账的会计体系。
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 research on accounting entity experienced a transitional process from country's accounting entity to enterprise's accounting entity.
我国对会计主体的认识经历了由国家会计主体论到企业会计主体论的转变过程。
If it has no records, then it is not an accounting entity.
如果它没有这样的账目，那么它就不是一个会计单位。
Each accounting entity interprets transactions from its own viewpoint.
每一会计单位都从自己的角度对交易加以说明。
Each accounting entity interprets transactions from its own viewpoint.
每一会计主体都从自己的角度对交易加以说明。
In any particular case the identification of the accounting entity may be difficult.
在特殊的情况下，很难确定会计单位。
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。
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。
Citizens, state, enterprises and non-profit-making organizations are all benefit relatives of environmental resources and have the possibility to be the environmental accounting entity.
公民、国家、企业以及非盈利性组织都是环境资源的利益相关体，并且都具有成为环境会计主体的可能。
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？
However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of going concern exist widely in current society.
然而这种对会计主体发展前途的确定性设想，受到当今社会持续经营不确定性普遍存在的挑战。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。
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