The accounting entity concept is applied to all organization forms of business: single proprietorship, partnership and company.
会计主体概念适用于独资、合伙和公司中的任何一种组织形式。
2
It is in the area of owners' equity that differences arise between accounting for a corporation and accounting for a sole proprietorship or partnership.
正是在业主权益这一领域，出现了公司会计与独资或合伙会计之间的不同。
3
Thus the accounting records of the proprietorship do not include records of the proprietor's personal affairs.