一个法律主体的存在既不是确定一个报告主体的必要条件也不是充分条件。
Most, if not all, legal entities have the potential to be reporting entities.
报告主体,是指存在依赖其财务报表作为相关财务信息主要来源的使用者的主体。
A reporting entity is an entity for which there are users who rely on the financial statements as their major source of financial information about the entity.
首先创建一个表单,要求能够在其中编辑报告的标题和主体(见清单1)。
Start by creating a form that includes the ability to edit a report's title and body (see Listing 1).
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