| 释义 |
business entity concept noun [countable] (accounting 会计) the idea that a business is separate from the people who own it, so that the financial records only show the activities of the business, not the owners 企业个体概念（会计视企业与企业拥有人为两个独立之个体，因此财务记录仅反映企业的活动，与企业拥有人无关） |