论会计主体的概念本质

Understanding the Nature of Accounting Entity Concept

会计主体是人们在财务呈报过程中使用的一种基础性的方法。本文对会计主体的文献进行了回顾,讨论了会计主体概念的含义,并借助实例对如何使用会计主体这一基础性的方法进行了演示。

Accounting entity is a fundamental approach used by human beings in the process of financial reporting.The author reviewed literatures on accounting entity,and discussed the meaning of accounting entity concept,and then the author illustrated howto use the fundamental approach of accounting entity by using a case.