accounting entity
英 [əˈkaʊntɪŋ ˈentəti]
美 [əˈkaʊntɪŋ ˈentəti]
会计个（实）体；会计核算单位
双语例句
- Three people were hurt in a 12-car pile up on a fog-bound motorway yesterday.
昨天在大雾弥漫的高速公路上发生的12辆汽车连环相撞事故导致3人受伤。 - Accounting entity Postulates Fundamental approaches;
会计主体；假设；基础性的方法； - We are a technology-based independent accounting entity and have intelligence-rights autonomy. We're mainly engaged in researching and materials, and developing ways of recycling industrial refuse.
公司目前从事的领域：一是功能性绿色建材的研究、二是工业固体废弃物资源化的研究、开发和综合利用。 - 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。 - An accounting entity is any economic organization, which controls resources and engages in economic activities.
会计主体是指任何一个掌握资源并从事经济活动的经济组织。 - Whole assets trade-in results in the change of accounting entity and brings forward challenge for providing financial statement.
资产整体置换对会计主体产生影响、对置换期间的财务报表的编制提出了挑战。 - An accounting entity is any economic unit which controls resource and engages in economic activities.
一个会计主体就是任意一个可以掌握资源并从事经济活动的经济单位。 - Distinct financial and accounting entity
不同（独特）的财务和会计实体 - If it has no records, then it is not an accounting entity.
如果它没有这样的账目，那么它就不是一个会计单位。 - Similarly, one accounting entity may record a transaction as an investment, while the other accounting entity may record it as a capital contribution.
同样，一个会计单位可以把一笔交易记为投资，而另一个会计单位可以把它记为缴入资本。 - In traditional accounting system, the accounting entity is single, the accounting currency is single, and the accounting bookkeeping and accounting report should follow a single accounting rule and system, therefore the accounting book is single.
摘要在传统会计核算系统中，会计的主体是单一的，会计的货币计量单位是单一的，会计记账与会计报告所遵循的会计准则与制度也是单一的，因此账薄是单一的。 - Each accounting entity interprets transactions from its own viewpoint.
每一会计单位都从自己的角度对交易加以说明。 - In any particular case the identification of the accounting entity may be difficult.
在特殊的情况下，很难确定会计单位。 - For each accounting entity a self-contained, double-entry accounting system is employed.
每一个会计主体都运用独立的复式记账体系。 - The transaction of different accounting entities should not be accounted for together. Each accounting entity should be evaluated separately.
不同会计主体的交易不能集中核算，每一会计主体应单独进行评价。 - Appearance of network accounting wavers accounting entity, continuous operation, accountant period, currency assumption status that accounting suppose continuously in the traditional accounting.
网络会计的出现动摇了传统会计中会计主体、持续经营、会计分期、货币计量等会计假设的地位。 - One of the principles of accounting is that information is provided to a clearly defined accounting entity.
会计的一个原则是会计信息应向某一特定的会计主体提供。 - The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system.
因此，会计单位被定义为有独立会计体系的最小业务单位。 - An accounting entity is an organization or a section of an organi-zation that stands apart from other organizations and individuals as a separate economic unit.
会计主体是独立于其他企业的某一企业或主体，或某一企业的一部门，以及作为独立经济单位的个人。 - For example, the same transaction may be recorded as a sale by one accounting entity and as a purchase by another.
同一笔交易一个会计单位可以被登记为销售；在另一个会计单位则被登记为购买。 - Ledger accounts are used to record business transactions'effect on an accounting entity.
分类账户被用来记录交易对会计主体的影响。 - Government accounting innovations must focus on accounting objective, note-accounting base, accounting entity and financial statements, etc.
政府会计改革应着重从会计目标、记账基础、会计主体、会计报告等方面进行。 - The substantiality of additional accounting entity assumption has been broken through because of appearance of virtual corporation;
虚拟企业的出现突破了传统会计主体假设的实体观； - The research on accounting entity experienced a transitional process from country's accounting entity to enterprise's accounting entity.
我国对会计主体的认识经历了由国家会计主体论到企业会计主体论的转变过程。 - The basic assumptions of accounting include accounting entity, sustained operation, accounting periodicity, currency measurement.
高等学校会计基本假设包括会计主体、持续经营、会计分期、货币计量。 - As any individual accounting entity is the component of social economic system, they must meet the need of social economic system and communicate with other part or all system of social economic system about substance, energy and information.
因为任何一个微观会计主体都是社会经济大系统的组成部分，都必须适应社会经济大系统的要求，与社会经济大系统的其他部分或全部子系统进行物质、能量、信息的交流。 - In the corporate system dominated by modern enterprise system, business ownership and management rights have been completely separated, the Accounting entity assumptions has become firmly rooted.
在公司制占主导地位的现代企业制度中，企业所有权和经营权已完全分离，会计主体假设已深入人心。 - We analyze accounting entity from the university level and fund level.
会计主体从高校主体层面和基金层面进行分析。 - The traditional financial accounting is mainly a reflection of the accounting entity owners assume responsibility and financial responsibility.
传统财务会计是建立在传统劳动价值论的基础之上，主要反映会计主体对所有者承担的会计责任和财务责任。 - Combination accounting enables The Accounting Entity Assumption and The Periodicity Assumption flexible.
合并会计使会计主体假设、会计分期假设松动。