noun
business entity; accounting entity
Refers to a company or organization as a distinct legal and economic unit, especially in accounting contexts.
企業実体としての財務諸表を作成する。
Prepare financial statements for the business entity.
この取引は企業実体の観点から評価される。
This transaction is evaluated from the perspective of the accounting entity.
Compound of 企業 (enterprise) and 実体 (substance, entity). The exact historical derivation is uncertain; the term is used in modern accounting.