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In terms of accounting, all types of business enterprises regardless of their organizational form are separate accounting entities. But different types of organization forms entail remarkable differences in the establishments, legal positions, 1iabilities, taxation obligations and accounting practices of the business enterprises as accounting entities. A good knowledge of such difference is beneficial to the promotion of the deveIopment of all types of business enterprises in China.
In terms of accounting, all types of business enterprises regardless of their organizational forms are separate accounting entities. But different types of organization enterprises are separate establish entities, legal positions, 1 liabilities, tax liabilities obligations and accounting practices of the business enterprises as accounting entities. A good knowledge of such difference is beneficial to the promotion of the deveIopment of all types of business enterprises in China.