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A Comparative Study of Accounting Entities Under Different Business Organizations
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作者 LUO Hong-lan1, XU Guo-xin2, FAN Jin3 1. Dapartment of Accounting, School of Business, Yangzhou University, Yangzhou 225009, China 2. Dapartment of English, School of Foreign Language, Yangzhou University, Yangzhou 225009, China 3. Dopartment of Computer S 《Journal of Systems Science and Systems Engineering》 SCIE EI CSCD 2001年第4期504-510,共7页
In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establ... In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establishments, legal positions, 1iabilities, taxation obligations and accounting practices of the business enterprises as accounting entities. A good knowledge of such difference is beneficial to the promotion of the deveIopment of all types of business enterprises in China. 展开更多
关键词 organizational forms: business enterprises accounting entities
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