business entity; accounting entity
Refers to a company or organization as a distinct legal and economic unit, especially in accounting contexts.
Prepare financial statements for the business entity.
This transaction is evaluated from the perspective of the accounting entity.
法人 is a legal person or corporation, while 企業実体 emphasizes the economic substance of a business as an entity, often used in accounting.
事業体 is a broader term for any business organization, whereas 企業実体 specifically highlights the entity concept in accounting.
Compound of 企業 (enterprise) and 実体 (substance, entity). The exact historical derivation is uncertain; the term is used in modern accounting.