What is the difference between the terms “entity” and “equity” as used in accounting?

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What is the difference between the terms “entity” and “equity” as used in accounting?
What is the difference between the terms “entity” and “equity” as used in accounting?

What is the difference between the terms “entity” and “equity” as used in accounting?
【实体entity 】
Accounting Entity会计核算主体,就是看你的帐是给谁算的
我和你是两个主体你欠我1块钱
对你这个entity来说
借 现金 1块
贷 债务 1块
对我这个entity来说
借 债权 1块
贷 现金 1块
【产权equity】
Owners' Equity就是股东用来买股票的钱(也称paid-in capital),也就是资产减除负债后剩下的部分,等于公司净值(帐面价值book value)
当然你深入学习后,会明白留存收益、资本盈利、与库存股份也属于产权~