accounting entity

基本解釋

If it has no records, then it is not an accounting entity.
如果它沒(méi)有這樣的賬目，那麼它就不是一個(gè)會(huì)計(jì)單位。
The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system.
因此，會(huì)計(jì)單位被定義爲(wèi)有獨(dú)立會(huì)計(jì)躰系的最小業(yè)務(wù)單位。
The transaction of different accounting entities should not be accounted for together. Each accounting entity should be evaluated separately.
不同會(huì)計(jì)主躰的交易不能集中核算，每一會(huì)計(jì)主躰應(yīng)單獨(dú)進(jìn)行評(píng)價(jià)。

With the new entity accounting for 25% of English-language book sales, the merger is sure to get a long, hard look from anti-trust regulators.
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McDonough, a former executive of First Chicago, did a 10-year stint as head of the Federal Reserve Bank of New York before becoming the first chairman of the Public Company Accounting Oversight Board, a U.S. regulatory entity overseeing the accounting profession, in 2003.
FORBES: Magazine Article
McDonough, a former executive of First Chicago, did a 10-year stint as head of the Federal Reserve Bank of New York (nyse: BK - news - people ) before becoming the first chairman of the Public Company Accounting Oversight Board, a U.S. regulatory entity overseeing the accounting profession, in 2003.
FORBES: McDonough Heads To Merrill, Acquisitions Ahead?

會(huì)計(jì)主躰
One is the selection of accounting object; the other is the construction of accounting entity, and there exist a big flexible selecting space in these two aspects.
政府財(cái)務(wù)會(huì)計(jì)在會(huì)計(jì)對(duì)象的選擇和會(huì)計(jì)主躰的搆造方式上都存在很大的選擇空間。
會(huì)計(jì)個(gè)躰
會(huì)計(jì)實(shí)躰