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。

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However, it should be remembered that all these numerous forms of means of payment had a common accounting basis in the pounds, shillings and pence of the imperial system.

但需要注意的是，所有这些支付手段都以帝国体系下的英镑、先令和便士为共同的计价基础。

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