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If it has no records, then it is not an accounting entity.

如果它没有这样的账目,那么它就不是一个会计单位

Has no records, then it is not an accounting entity.

如果它没有这样的账目,那么它就不是一个会计单位

And records transactions with other departments, then it is an entity for accounting purpose. If it

案。如果一个部门有自己的会计系统,并对其与其他部门的交易记账,那么这个部门就是一个会计单位

The accounting entity is, therefore, identified as the smallest unit of activity with a self-contained accounting system.

因此,会计单位被定义为有独立会计体系的最小业务单位。

The accounting entity is, therefore, identified as

因此,会计单位被定义为有独立会计体系的最小业

For each accounting entity a self-contained, double-entryaccounting system is employed.

每一个会计单位都运用独立的、复式记账的会计体系。

If a department has its own accounting system and records transactions with other departments, then it is an entity for accounting purpose.

如果一个部门有自己的会计系统,并对其与其他部门的交易记账,那么这个部门就是一个会计单位

The accounting control takes the economical surveillance's important content, is embarks from the unit economic interest, to economic activity's authenticity, the accuracy, the rationality, the validity and the validity carries on the comprehensive surveillance, its key point is the involution Buddhist-nature surveillance, urges Accounting entity's economic activity to observe strictly with the execution country finance and economics policy and the laws and regulations system.

会计监督作为经济监督的重要内容,是从单位经济利益出发,对经济活动的真实性、正确性、合理性、合法性和有效性进行全面的监督,其重点是对合法性的监督,促使会计单位的经济活动严格遵守和执行国家的财经方针和法规制度。

For each accounting entity a self-contained, double-entry accounting system is employed.

每一个会计单位都运用独立的、复式记账的会计体系。

Contemporary accounting divides the community into separate units called "accounting entities" For each accounting entity a self-contained, double-entry accounting system is employed.

现代会计把社会划分为一些独立的单位,叫做会计单位。每一个会计单位都运用独立的、复式记账的会计体系。

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