2. 外语
  3. "The firm must be treated as financially separate and distinct from its owner (s) ." This rule is known as______.

"The firm must be treated as financially separate and distinct from its owner (s) ." This rule is known as______.

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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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FECT综合（现代金融业务）

金融英语（FECT）

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