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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It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.

正是在业主权益这一领域，出现了公司会计与独资或合伙会计之间的不同。

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Thus the accounting records of the proprietorship do not include records of the proprietor's personal affairs.

因此，独资企业业主会计记录不包含经营者个人事务记录。

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