... accountability unit(accounting entity) 会计单位 entity accounting 个体会计 ; construction entity accounting 单位会计 ...
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经营者所提供各项分离会计资料，须与其个体会计资料一致。
The separations accounting-related information provided by the Operator must be consistent with its Entity Accounting-related information.
第42条资产分离至各种电信业务或营运作业活动时，其资产结构应与其于个体会计资产负债表之资产结构相同。
Article 42 in the process of asset separation, an asset shall preserve the same account title as shown in the Operator's entity balance sheet.
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