| 单词 | accounting entity |
| 释义 | accounting entity accounting entity(entity; business entity; reporting entity) The unit for which accounting records are maintained and for which financial statements are prepared. The accounting entity concept (or entity concept or separate entity concept) is the principle that financial records are prepared for a distinct unit or entity regarded as separate from the individuals that own it. This will often be an incorporated company, whose treatment as a separate accounting entity is required by law. For sole traders and partnerships accounts are also prepared to reflect the transactions of the business as an accounting entity, not those of the owner(s) of the business. Changing the boundaries of the accounting entity can have a significant impact on the accounts themselves, as these will reflect the purpose of the accounts and for whom they are prepared. |
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