1、In any particular case the identification of the accounting entity may be difficult.
在特殊的情況下，很難確定會計單位。

2、For each accounting entity a self-contained, double-entry accounting system is employed.
每一個會計單位都運用獨立的、復(fù)式記賬的會計體系。

3、Each accounting entity interprets transactions from its own viewpoint.
每一會計單位都從自己的角度對交易加以說明。

accounting entity翻譯