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 accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.
地区会计的结构框架包括地区会计概念、服务主体、研究对象、研究内容以及研究方法等。
The framework of the accounting includes the concept of the regional accounting, the main body of service, the research contents and the research methods.
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