第11条凡商业之资产、负债或业主权益发生增减变化之事项，称为会计事项。

第11条凡商业之资产、负债或业主权益发生增减变化之事项，称为会计事项。的英文翻译

基本释义

• Article 11 The assets and liabilities of a business or increase/decrease or changes in owner's equity are called accounting events.