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- accounting entity hypothesis 会计主体假设
- Each accounting entity interprets transactions from its own viewpoint. 每一会计主体都从自己的角度对交易加以说明。
- 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。
- 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。
- 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。
- For example, the same transaction may be recorded as a sale by one accounting entity and as a purchase by another. 例如：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。
- 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。
- 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。
- 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。
- Most accounting entities are assumed to have an indefinite life. 大多数会计主体被假设有一个无限定的生存期。
- Ledger accounts are used to record business transactions'effect on an accounting entity. 分类帐户被用来记录交易对会计主体的影响。
- Ledger accounts are used to record busine tra actio ' effect on an accounting entity. 分类帐户被用来记录交易对会计主体的影响。
- 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。
- The modified parent theory treats the parent company as the accounting entity, but accepts the whole trade off method in the entity theory to simply the preparation of the statements when preparing trade off entries. 我国在编制合并财务报表时应以修正的母公司理论为宜 ,即将母公司作为主要服务对象 ,在编制抵销分录时采用实体理论全部抵销的方法 ,以简化编表工作。
- The author makes a re classification of the conceptual levels of the Basic Accounting Postulates(BAP),i. e. the accounting entity,the going concem,the accounting period and the money measurement. 从历史发展和逻辑分析的角度，对公认的四项会计基本假设（会计主体、持续经营、会计分期和货币计量）的概念层次进行重新划分，并就各项会计基本假设的内容提出自己的新观点。
- 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。
- Accounting hypothesis comes from environment. 会计假设来自环境。
- Do not part with the shares on any account. 无论如何不要放弃这些股票。
- Different accounting entities of forest ecology should chose the accrual-basis or the cash-basis accounting principle, according to its own characters. 在不同的森林生态价值会计主体中应根据自身的特点分别选择权责发生制原则和收付实现制原则；
- entity hypothesis 主体假设
