Are both legal persons and unincorporated persons of an enterprise accounting entities?

Legal Analysis: Yes. An accounting entity refers to a specific unit or organization for which accounting work serves.

The accounting entity can be either an enterprise or a group company organized by several enterprises; That is, it can be a legal person or an entity that does not have legal personality. A legal person must be an accounting entity, and an accounting entity is not necessarily a legal person.

Legal basis: Civil Code Law of the People's Republic of China

Article 76: A legal person established for the purpose of obtaining profits and distributing them to shareholders and other contributors is a for-profit legal person. For-profit legal persons include limited liability companies, joint-stock companies and other corporate legal persons.

Article 77: For-profit legal persons are registered and established in accordance with law.

Article 78: For for-profit legal persons established in accordance with law, the registration organs are to issue a business license to the for-profit legal person. The date of issuance of the business license is the date of establishment of the for-profit legal entity.

Article 79: The establishment of a for-profit legal person shall draft a legal person's charter in accordance with law.

Article 80: For-profit legal persons shall establish a power body. The authority exercises the authority to amend the legal person's charter, elect or replace the members of the executive body and oversight body, and other functions and powers provided for in the legal person's charter.

Article 81: For-profit legal persons shall establish enforcement bodies. The executive body exercises the authority to convene a meeting of the power body, decide on the business plan and investment plan of the legal person, decide on the establishment of the internal management body of the legal person, and other functions and powers provided for in the articles of association of the legal person.

A legal entity must be an accounting entity, and an accounting entity may not be a legal entity.

There's nothing wrong with that. The accounting entity can be either an enterprise or a group company organized by several enterprises, and it can be either a legal person or an entity that does not have the status of a legal person. For example, if the consolidated statements are prepared at the level of the group company, then the group company is an accounting entity; When each branch prepares the financial statements of its subsidiaries separately, each subsidiary is an accounting entity.

For example, the production workshop of a subsidiary of a group company with independent accounting can be used as an accounting entity for financial accounting, but the production workshop is not a legal entity.

An accounting entity can be an independent legal person or a non-independent legal person.

a.That's right. b.Mistake.

Correct Answer: True.

Analysis: Accounting subjects and legal entities (legal persons) are not equivalent concepts, legal persons can be used as accounting entities, but accounting entities are not necessarily legal persons. Generally speaking, a legal subject must be an accounting entity.

In other words, the accounting entity can be an independent legal person or an unincorporated person; It can be an enterprise, or it can be a unit within the enterprise or a specific part of the enterprise; It can be a single enterprise or a conglomerate of several independent businesses.

The accounting subject refers to the specific object of accounting work services, and is the spatial scope of enterprise accounting confirmation, measurement and reporting. It can be said that as long as the enterprise accounts independently, it can become an accounting subject. It can be a business or part of a business.

A legal person (legal subject) refers to a person who is active in the law and has rights, obligations and responsibilities. Generally speaking, legal subjects must be qualified, and not all accounting entities are legal subjects.

For example, a branch office can be an accounting entity, but it is not necessarily a legal entity.

The main body of accounting is an economic management activity that takes currency as the main unit of measurement, takes vouchers as the main basis, and uses special technical methods to carry out comprehensive, comprehensive, continuous, and systematic accounting and supervision of the capital movement of a certain unit, provide accounting information to relevant parties, participate in operation and management, and aim to improve economic efficiency.

The differences between an accountant and a legal entity are as follows:

1. The time range is different

A corporation is oriented to the past, and must be based on past transactions or events, and must confirm and record past transactions or events. Finance is to focus on the future, based on certain assumptions, on the basis of the analysis of historical data and the current situation, as well as the future situation and judgment, focusing on the future and decision-making.

Whether and how much economic operations or events should occur are issues that accountants need to consider.

2. The role is different

The legal person mainly draws on international experience to realize the international docking of corporate financial management, establish a chief financial officer system, and improve the corporate governance structure. At the same time, we should study the establishment of a system for appointing the chief financial officer of the enterprise, clarify the status, role, responsibilities and work requirements of the chief financial officer, and promote the participation of the chief financial officer in major business decisions of the enterprise on behalf of the investor.

It is to build an enterprise financial management ability certification system, improve the financial management ability of the enterprise, promote the enterprise to strengthen internal constraints and financial control, and achieve management innovation.

The main purpose of accounting is to further improve the property rights trading market, revitalize the huge stock of state-owned capital, promote the diversification of investment entities in state-owned enterprises, form an internal restraint mechanism for state-owned enterprises with clear property rights, flexible mechanisms, and scientific management, and establish and improve a modern enterprise system through various means, such as overall restructuring and listing, and the introduction of strategic investors such as non-public economy.

3. The salary is different

For the cultivation of legal persons, the company will formulate a separate training plan and create a special promotion channel. Enterprises will arrange different training and learning at different time nodes, so that CPAs can learn and progress together after joining the company, which is a kind of mutual cooperation and competition. Therefore, the basic salary and salary adjustment have specific time periods and inspection standards, which will be more lenient than ordinary accounting.

Accounting is different, and the salary enjoyed has a lot to do with work experience. If you don't have work experience, you will have a low interview pass rate, but if you don't have relevant work experience, you will have a low interview rate.

4. The training goals are different

Corporate entities start with basic accounting principles, and then move on to moderately difficult cost accounting, computerized accounting, auditing, audit case analysis, economic law, etc., and then to more esoteric courses such as tax law, financial management, and advanced management accounting. In addition, students will take some basic professional courses in other majors that have cross-cutting content, such as statistics.

Accounting, on the other hand, mainly learns the basic theories and basic knowledge of finance and financial management, receives basic training in finance and financial management methods and skills, and has the basic ability to analyze and solve financial and financial problems.

Encyclopedia - Accounting.

Encyclopedia - Legal Person.

The accounting entity does not necessarily refer to the corporate legal person.

Accounting entities and legal entities are not equivalent concepts. Generally speaking, all legal entities must be accounting entities, but accounting entities are not necessarily legal persons. An enterprise group, an enterprise, a branch of an enterprise, a workshop or a business unit of an enterprise can all be an accounting entity, but not necessarily a legal entity.

In philosophical epistemology, the subject is the idea that represents the relationship between human beings and the external world, and refers to people who engage in social practical activities. The person mentioned here does not refer to an abstract natural person, but to a social person who exists in social connections.

Its properties and main features:

1. Initiative: The subject is the initiator and bearer of the initiative and creativity that can change the objective world according to its own needs.

2. Sociality: When the subject transforms the object, it forms a wide range of connections (social relations) with the society, and thus absorbs the character and strength given by the society.

3. Practicality: Only the things that enter the practical activities can constitute the relationship between the subject and the object, otherwise, the subject and the object are just isolated and unrelated individual things. The subject is inseparable from subjectivity, which is the prescriptiveness of man as a subject, not the prescriptiveness of the subject as a person.

The prescriptiveness of the subject as a human being is called human nature, and the prescriptiveness of a human being as a subject is subjectivity.