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。
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。
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。
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。
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管帐主体的感化。
Combination accounting enables The accounting Entity Assumption and The Periodicity Assumption flexible.
合并会计使会计主体假设、会计分期假设松动。
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 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。
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。
The most fundamental concepts underlying the accounting process are:Accounting Entity. Each business venture is a separate unit, accounted for separately. Going Concern.
下面是在会计期间中最根本的会计观念： 会计主体：每一个企业是一个分别核算的单独的个体。
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。
Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.
现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。
The person in-charge of an entity under audit shall be responsible for the authenticity and integrity of the financial accounting materials provided by his own entity.
被审计单位负责人对本单位提供的财务会计资料的真实性和完整性负责。
Accounting behavior is a reasonable decision made by accounting behavior entity after weighing proper accounting behavior income and violating rules behavior income.
会计行为是会计主体在权衡正当会计行为与违规会计行为的收益之后作出的理性决策。
Newly Published Accounting law specifies definitely the director of the responsibility entity to assume the law consequence.
新《会计法》明确规定了单位负责人作为会计责任主体应承担的法律责任。
Before the adoption of the parent's accounting policies, it must be determined whether or not a specific entity is considered a related party required to consolidate.
在采用母公司的会计政策之前，它必须确定是否有一个特定的实体存在，被视为相关方需要巩固。
A basis axiom of accounting is that an entity will continue in existence and that in the absence of evidence to the contrary, the entity should be viewed as remaining in existence indefinitely.
会计基本前提之一就是一个企业将持续存在，在缺乏相反的证据时，企业将被视为无限期的继续下去。
In the meantime, hospital medical cost accounting ought to form a system that includes department cost accounting, medical procedure cost accounting and disease entity cost accounting.
同时，医院医疗成本核算应建立包括科室成本核算、医疗项目成本核算和病种成本核算在内的医疗成本核算体系。
Spinal echinococcosis is a rare entity, accounting for 1% of all cases of hydatid disease.
脊柱棘球蚴病是一种罕见的情况，占所有棘球蚴病例的1%。
Article 3 No entity may appoint (employ) any person without the qualifications of an accounting practitioner to take up an accounting job.
第三条各单位不得任用(聘用)不具备会计从业资格的人员从事会计工作。
Article 3 No entity may appoint (employ) any person without the qualifications of an accounting practitioner to take up an accounting job.
第三条各单位不得任用(聘用)不具备会计从业资格的人员从事会计工作。
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