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"The firm must be treated as financially separate and distinct from its owner (s
"The firm must be treated as financially separate and distinct from its owner (s
游客
2025-06-20
29
管理
问题
"The firm must be treated as financially separate and distinct from its owner (s) ." This rule is known as______.
选项
A、the accounting equation
B、the going concern concept
C、the business entity concept
D、the independence rule
答案
C
解析
答案为C项。business entity concept“营业个体概念”,是指企业在会计上应被视为一个独立存在的营业个体,并应和它的出资分离的理论。故本题选C项。
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