"The firm must be treated as financially separate and distinct from its owner (s

游客2025-06-20 14

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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